G/RO/W/111 
Page 284 CHAPTER 59 
 
Primary Rules : 
Section Note  :   
[Minor processing operations not affecting origin .   
 
For the purposes of determining the country of origin for goods fal ling within Section XI  that are not wholly obtained in one country, the following 
individual processes, considered singly, sha ll not affect the origin of the goods con cerned, whether or not such processes resu lt in changes of 
classification: 
  (a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;  (b) Cutting fabrics, yarns or other textile materials; or separ ating goods produced in the finished state by cutting along div iding threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
Chapter Residual Rule
   
 
[When application of the primary rules of this chapter (incl uding the product specific rules provided in the matrix) does not r esult in a determination 
of a country of origin, the country of origin shall be determined as follows: 
 
[(1) The country of origin of fabrics of this Chapter, except textile wall coverings  of heading 59.05, shall be the country whe re the textile fabric 
was formed, or in the case of a good containing textile fabrics of  more than one country,  the origin of the good is the countr y in which the 
textile fabric that predominates by weight was formed.] 
   G/RO/W/111
 Page 285CHAPTER 59 
 
 
HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
Chapter 59  Impregnated, coated, covered or 
laminated textile fabrics; textile articles 
of a kind suitable for industrial use  As specified for heading    
59.01  Textile fabrics coated with gum or 
amylaceous substances, of a kind used 
for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations . [CTH]   
5901.10  - Textile fabrics coated with gum or 
amylaceous substances, of a kind used for 
the outer covers of books or the like As specified for heading    
5901.90  -Other    
59.02  Tyre cord fabric of high tenacity yarn 
of nylon or other polyamides, 
polyesters or viscose rayon.  CTH    
5902.10  - Of nylon or other polyamides As specified for heading    
5902.20  - Of polyesters    
5902.90  - Other     
59.03  Textile fabrics impregnated, coated, 
covered or laminated with plastics, 
other than those of heading No. 59.02.  As specified for split heading   
ex59.03(a)  Textile fabrics impregnated, coated, 
covered or laminated with plastics, other 
than those of heading No. 59.02.: printed, 
dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]    
ex59.03 (b)  Other  [CTH]    
5903.10  -With polyvinyl chloride  As specified for split heading    
5903.20  -With polyurethane     
5903.90  - Other      G/RO/W/111 
Page 286 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
59.04  Linoleum, whether or not cut to shape; 
floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape.  CTH  
   
     
5904.10  - Linoleum  As specified for heading   
 - Other  :    
5904.91  - With a base consisting of needleloom 
felt or nonwovens     
5904.92  - With other textile base     
59.05 Textile wall coverings . As specified for split heading   
ex 9.05(a)  Textile wall coverings: printed, dyed 
(including dyed white )  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]    
ex59.05(b)  Other  CTH, provided the starting material is 
unbleached fabric, felt or non-woven fabric   
59.06  Rubberised textile fabrics, other than 
those of heading No. 59.02.  CTH   
5906.10  - Adhesive tape of a width not exceeding 
20 cm  As specified for heading   
 - Other :     
5906.91  - Knitted or crocheted    
5906.99  - Other    
59.07 
 Textile fabrics otherwise impregnated, 
coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like.  As specified for split heading    
ex59.07(a)  Painted canvas being theatrical scenery, 
studio back-cloths or the like.  CTHS     G/RO/W/111
 Page 287HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
ex59.07(b) Textile fabrics otherwise impregnated, 
coated or covered: printed, dyed 
(including dyed white)  [CTH;  or cange from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]    
ex59.07(c)  Other  CTH     
59.08  
 Textile wicks, woven, plaited or knitted, 
for lamps, stoves, lighters, candles or 
the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated . CTH   
59.09  
 Textile hosepiping and similar textile 
tubing, with or without lining, armour 
or accessories of other materials . CTH   
59.10 
 Transmission or conveyor belts or 
belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced 
with metal or other material . CTH   
59.11  Textile products and articles, for 
technical uses, specified in Note 7 to 
this Chapter . As Specified for split heading   
ex59.11(a)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split 
heading by permanent dyeing or printing, 
accompanied by at least two preparatory or finishing operations.]   
ex59.11(b) Other  CTH, except by cutting only    G/RO/W/111 
Page 288 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
5911.10  - Textile fabrics, felt and felt-lined woven 
fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical 
purposes, including narrow fabrics made 
of velvet impregnated with rubber, for covering weaving spindles (weaving beams)  As specified for split heading    
5911.20  -Bolting cloth, whether or not made up    
 -Textile fabrics and felts, endless or fitted 
with linking devices, of a kind used in paper-making or similar machines (for 
example, for pulp or asbestos-cement) :    
5911.31  -Weighing less than 650 g/m2     
5911.32 -Weighing 650 g/m2 or more    
5911.40  -Straining cloth of a kind used in oil 
presses or the  like, including that of 
human hair     
5911.90  - Other     
   G/RO/W/111
 Page 289CHAPTER 60 
 
Section Note  :    Submitted to CRO for decision (Doc.OC0023E2, Issue No.74) 
Primary Rules : 
[Minor processing operations not affecting origin .   
 
For the purposes of determining the country of origin for goods fal ling within Section XI  that are not wholly obtained in one country, the following 
individual processes, considered singly, sha ll not affect the origin of the goods con cerned, whether or not such processes resu lt in changes of 
classification: 
  (a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;  (b) Cutting fabrics, yarns or other textile materials; or separ ating goods produced in the finished state by cutting along div iding threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.  (US)]  
 
 
HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
Chapter 60  Knitted or crocheted fabrics  As specified for heading    
60.01 Pile fabrics, including "long pile" 
fabrics and terry fabrics, knitted or 
crocheted. As specified for split heading 
   
ex60.01(a)  Pile fabrics, including "long pile" fabrics 
and terry fabrics, knitted or crocheted: 
printed, dyed (including dyed white)  [CTH;  or change from unbleached or 
prebleached fabric to the product of this split 
heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]   
ex60.01(b)  Other  CTH   
6001.10  -"Long pile" fabrics  As specified for split heading    
 - Looped pile fabrics  :    
6001.21  - Of cotton     
6001.22  - Of man-made fibres     
6001.29  - Of other textile materials     
 - Other  :    
6001.91  - Of cotton     
6001.92  - Of man-made fibres     
6001.99  - Of other textile materials      G/RO/W/111 
Page 290 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
60.02  Other knitted or crocheted fabrics . As specified for split heading   
ex60.02(a) Other knitted or crocheted fabrics: 
printed, dyed (including dyed white)  [CTH;  Change from unbleached or 
prebleached fabric to the product of this split 
heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.]   
ex60.02(b) Other  CTH     
6002.10  - Of a width not exceeding 30 cm, 
containing by weight 5 % or more of elastomeric yarn or rubber thread  As specified for  split heading   
6002.20  - Other, of a width not exceeding 30 cm     
6002.30  - Of a width exceeding 30 cm, containing 
by weight 5 % or more of elastomeric 
yarn or rubber thread     
 -Other fabrics, warp knit (including those 
made on gallon knitting machines) :    
6002.41  - Of wool or fine animal hair    
6002.42  - Of cotton     
6002.43  - Of man-made fibres     
6002.49  -  Other     
 - Other :    
6002.91  - Of wool or fine animal hair     
6002.92  - Of cotton     
6002.93  Of man-made fibres    
6002.99  - Other       G/RO/W/111
 Page 291CHAPTER 61  
 
Primary Rules : 
Section Note :   
[Minor processing operations not affecting origin .   
 
For the purposes of determining the country of origin for goods fal ling within Section XI  that are not wholly obtained in one country, the following 
individual processes, considered singly, sha ll not affect the origin of the goods con cerned, whether or not such processes resu lt in changes of 
classification: 
  (a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;  (b) Cutting fabrics, yarns or other textile materials; or separ ating goods produced in the finished state by cutting along div iding threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
Chapter Notes
     
 
 (a) For the purposes of this chapter, and subject to paragraph (b), the term “assembled in a single country” means that all of  the assembly 
operations following the cutting of the fabric, or the knitting or cr ocheting, to shape of the parts have been performed in tha t country. 
 (b) For the purposes of paragraph (a) performing or not perform ing operations such as the following shall not affect the deter mination of 
whether the good has been assembled in a single country: 
  - attaching to garments or accessories items such as accesso ries, buttons and other fasteners, pockets, trimmings, cuffs, pla ckets, 
labels, foot straps, ornaments,  belt loops, epaulettes collars; 
  - making button holes, hemming, pressing, stone or acid washing." 
 
[Application of the value added rule  
 
(a) The term " x% value added rule " shall mean manufacture where the increase in value ac quired as a result of working and processing, and if 
applicable, the incorporation of parts originating in the country  of manufacture represents at least x% of the ex-works price o f the product. 
"X" is the percentage indicated for each heading.  
(b) The term " ex-works price " shall mean the price to be paid for the product obta ined to the manufacturer in whose undertaking the last 
working or processing is carried out (this price shall not include internal taxes which are, or may be, repaid when such produc t is exported);  G/RO/W/111 
Page 292 (c) The term " value acquired as a result of working and processing and incorporation of parts originating in the country of 
manufacture " shall mean the increase in value resulting from the assembly itself, together with any preparatory, finishing and checking 
operations, and from the incorporation of any parts originating in  the country where the operations in question were carried ou t, including 
profit and the general costs borne in that country as a result of the operations; 
 (d) The term " value of non-originating materials " means the customs value at the time of importation of the non-originating materials used, 
or, if this is not known and cannot be ascertained, the first ascer tainable price paid for the materials in the country of impo rtation. 
 [Chapter Residual Rule
    
 
When application of the primary rules of this Chapter (incl uding the product specific rules provided in the matrix) do not resu lt in a determination of 
a country of origin, the country of origin shall be determined as follows : 
 
(1) Where the primary rule for a good assembled from parts requir es that the good be wholly assemb led in a single country, the country of 
origin of such a good that was not wholly assembled in a singl e country, is the country in which the most significant assembly operations 
were performed in the making-up of the good, without regard to the addition of buttons and othe r fasteners, belt and hanger loo ps, belts, 
patch pockets, labels, foot st raps, epaulettes, ornaments and other minor components. 
 
(2) The country of origin of other goods of  this Chapter shall be the country where the textile fabric or  knit-to-shape compone nts was formed, or 
in the case of a good containing textile fabrics or knit-to-shape component of more than one country, the origin of the good is  the country in 
which the textile fabric or knit-to-shape compone nt that predominates by weight was formed. ] 
 
Criteria to apply Appendix 2, Rule 3(f)]  
  [The criteria to determine the major portion of the materials as  set forth in Appendix 2, Rule  3(f) for this Chapter are value .] 
   G/RO/W/111
 Page 293CHAPTER 61  
 
 
HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted  As indicated at split chapter level    
ex Chapter 
61(a) 
(ex61.01 
through 61.17) Goods including parts and accessories,  
knitted or crocheted to shape  The country of origin of the goods of this 
split chapter is the country in which these 
goods have been knitte d or crocheted to 
shape   
ex Chapter 
61(b) (ex61.01 through ex61.15) Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted 
to shape  [The country of origin of the goods of this 
split chapter is the country in which the parts of these goods have been knitted or crocheted to shape.]   
ex Chapter 
61(c)  (ex 61.01 through ex 61.15) Goods of  heading 61.01 through 61.15 
assembled from parts cut to shape  [Change to goods of this split chapter 
provided that the goods are assembled in a single country in accordance with Chapter Note.]   
ex Chapter 
61(d) 
(ex 6117.10, ex 6117.80) Embroidered flat produc ts (handkerchiefs, 
shawls ,scarves, mufflers, mantillas, veils 
and the like )  [Change to goods of this split chapter if the 
value of non-originating materials used does 
not exceed 50 % of the ex-work price of the product.]   
ex Chapter 
61(e) 
(ex 6117.10, 
ex 6117.80) Other flat products (other handkerchiefs, 
shawls , scarves, mufflers, mantillas,veils 
and the like)  [Change to this split Chapter provided the 
starting material is prebleached on 
unbleached fabric.]   
ex Chapter 
61(f) (ex 61.16,        ex 6117.20,      
ex 6117.80 ) Accessories assembled from parts knitted 
or crocheted to shape (ties, bow  ties, 
cravats, gloves, mittens, mitts, muffs, 
headbands and the like)  [The country of origin of the goods of this 
split chapter is the country in which the parts of these goods have been knitted or crocheted to shape.]    G/RO/W/111 
Page 294 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
ex Chapter 
61(g) (ex 61.16         ex 6117.20,      ex 6117.80) Accessories assembled from parts cut to 
shape (ties, bow  ties, cravats, gloves, 
mittens, mitts, muffs, headbands and the 
like) [Change to goods of this split chapter 
provided that the goods are assembled in a single country in accordance with  Chapter Note.]   
ex Chapter 
61(h) 
(ex 6117.90) Other  [The country of origin of the goods of this 
split chapter shall be the country in which 
the goods are produced from fabric.]   
   G/RO/W/111
 Page 295CHAPTER 62  
 
Primary Rules : 
Section Note  :  
 
[Primary rule:  Minor processing  operations not affecting origin .   
 
For the purposes of determining the country of origin for goods fal ling within Section XI  that are not wholly obtained in one country, the following 
individual processes, considered singly, sha ll not affect the origin of the goods con cerned, whether or not such processes resu lt in changes of 
classification: 
  (a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;  (b) Cutting fabrics, yarns or other textile materials; or separ ating goods produced in the finished state by cutting along div iding threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
[Primary rule:  Chapter Note 
:   
   
 (a) For the purposes of this chapter, and subject to paragraph (b), the term “assembled in a single country” means that all of  the assembly 
operations following the cutting of the fabric, [or the knitting or crocheting,] to shape of the parts have been performed in t hat country. 
 (b) For the purposes of paragraph (a) performing or not perform ing operations such as the following shall not affect the deter mination of 
whether the good has been assembled in a single country: 
 
  - attaching to garments or accessories items such as accesso ries, buttons and other fasteners, pockets, trimmings, cuffs, pla ckets, 
labels, foot straps, ornaments,  belt loops, epaulettes, collars; 
  - making button holes, hemming, pressing, stone or acid washing ]  [Application of the value added rule
 
 
(a) The term " x% value added rule " shall mean manufacture where the increase in value ac quired as a result of working and processing, and if 
applicable, the incorporation of parts originating in the country  of manufacture represents at least x% of the ex-works price o f the product. 
"X" is the percentage indicated for each heading. 
 
(b) The term " ex-works price " shall mean the price to be paid for the product obta ined to the manufacturer in whose undertaking the last 
working or processing is carried out (this price shall not include internal taxes which are, or may be, repaid when such produc t is exported); 
 
(c) The term " value acquired as a result of working and processing and incorporation of parts originating in the country of 
manufacture " shall mean the increase in value resulting from the assembly itself, together with any preparatory, finishing and checking  G/RO/W/111 
Page 296 operations, and from the incorporation of any parts originating in  the country where the operations in question were carried ou t, including 
profit and the general costs borne in that country as a result of the operations; 
 
(d) The term " value of non-originating materials " means the customs value at the time of importation of the non-originating materials used, 
or, if this is not known and cannot be ascertained, the first ascer tainable price paid for the materials in the country of impo rtation. 
 
Chapter Residual Rule     Submitted to CRO for decision (Doc.OC0023E2, Issue No.75) 
 When application of the primary rules of this Chapter (incl uding the product specific rules provided in the matrix) do not resu lt in a determination of 
a country of origin, the country of origin shall be determined as follows : 
 
(1) Where the primary rule for a good assembled from parts requir es that the good be wholly assemb led in a single country, the country of 
origin of such a good that was not wholly assembled in a singl e country, is the country in which the most significant assembly operations 
were performed in the making-up of the good, without regard to the addition of buttons and othe r fasteners, belt and hanger loo ps, belts, 
patch pockets, labels, foot st raps, epaulettes, ornaments and other minor components. 
 
(2) The country of origin of other goods of  this Chapter shall be the country where the textile fabric or  knit-to-shape compone nts was formed, or 
in the case of a good containing textile fabrics or knit-to-shape component of more than one country, the origin of the good is  the country in 
which the textile fabric or knit-to -shape component that predominates by weight was formed.   (US)] 
 
[Criteria to apply Appendix 2, Rule 3(f)
 
 
 [The criteria to determine the major portion of the materials as  set forth in Appendix 2, Rule  3(f) for this Chapter are value .] 
 
   G/RO/W/111
 Page 297CHAPTER 62 
  
HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
Chapter 62  Articles of apparel and clothing 
accessories, not knitted or crocheted 
 As indicated at split chapter level   
ex Chapter  
62(a)  
(ex 62.01 through ex 62.12) Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers 
of heading 62.09  [Change to goods of this split chapter 
provided that the goods are assembled in a 
single country in accordance with  Chapter Note.]   
ex Chapter  
62(b) (ex 62.09 ) Diapers of heading 62.09
 [CC, except by cutting and/or hemming 
only.]   
ex Chapter 
62(c) 
(ex 62.13,        ex 62.14,          ex 6217.10) Embroidered flat produc ts (handkerchiefs, 
shawls ,scarves, mufflers, mantillas, veils 
and the like )  [Change to goods of this split chapter if the 
value of non-originating materials used does 
not exceed 45 % of the ex-work price of the product.]   
ex Chapter 
62(d) 
(ex62.13,         
ex62.14,           ex 6217.10) Other flat products (other handkerchiefs, 
shawls , scarves, mufflers, mantillas, veils 
and the like)  [Change to goods of this split chapter 
provided the starting material is prebleached 
or unbleached fabric.]   
ex Chapter 
62(e) 
(ex 62.15, ex 
62.16, ex 6217.10) Accessories assembled from parts (ties, 
bow  ties, cravats, gloves, mittens, mitts, 
muffs, headbands and the like)    [Change to goods of this split chapter 
provided that the goods are assembled in a 
single country in accordance with  Chapter 
Note. ]   
ex Chapter 
62(f) (ex 6217.90) Other 
 [The country of origin of the goods of this 
split chapter shall be the country of origin of the fabric.]    G/RO/W/111 
Page 298 CHAPTER 63 
 Primary Rules
: 
Section Note :    
 Minor processing operations not affecting origin
.   
 
For the purposes of determining the country of origin for goods fal ling within Section XI  that are not wholly obtained in one country, the following 
individual processes, considered singly, sha ll not affect the origin of the goods con cerned, whether or not such processes resu lt in changes of 
classification: 
 (a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;  (b) Cutting fabrics, yarns or other textile materials; or separ ating goods produced in the finished state by cutting along div iding threads; 
 (c) Assembling or joining goods by sewing or stitching for convenience of shipment or other temporary purposes; 
 (d) Putting up goods for retail sale or in sets or ensembles.]  
 
Chapter Residual Rule
   
 
[When application of the primary rules of this chapter (incl uding the product specific rules provided in the matrix) does not r esult in a determination 
of a country of origin, the country of origin shall be determined as follows: 
 1. The country of origin of goods of this  Chapter shall be the country where the tex tile fabric was formed, or in the case of a  good containing textile 
fabrics of more than one country,  the origin of the good is th e country in which the textile fa bric that predominates by weigh t was formed.] 
  
HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
Chapter 63 Other made up textile articles; sets; 
worn clothing and worn textile articles; 
rags As specified for heading   
63.01 Blankets and travelling rugs. As specified for split heading    
ex63.01(a) Electric blankets  
 [CTH]   
ex63.01(b Other  CTH, provided the starting material is 
prebleached or unbleached fabric.   
6301.10 - Electric blankets As specified for split heading     G/RO/W/111
 Page 299HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
6301.20 Blankets (other than electric blankets) and 
travelling  rugs, of wool or of fine animal hair    
6301.30 - Blankets (other than electric blankets) 
and travelling rugs, of cotton    
6301.40 - Blankets (other than electric blankets) 
and travelling rugs, of synthetic fibres    
6301.90 - Other blankets and travelling rugs     
63.02 Bed linen, table linen, toilet linen and 
kitchen linen. CTH, provided the starting material is 
prebleached or unbleached fabric.   
6302.10 - Bed linen, knitted or crocheted As specified for heading   
 - Other bed linen, printed :    
6302.21 - Of cotton    
6302.22 - Of man-made fibres    
6302.29 - Of other textile materials    
 - Other bed linen :    
6302.31 - Of cotton    
6302.32 - Of man-made fibres    
6302.39 - Of other textile materials    
6302.40 - Table linen, knitted or crocheted    
 - Other table linen :    
6302.51 - Of cotton    
6302.52 - Of flax    
6302.53 - Of man-made fibres    
6302.59 - Of other textile materials    
6302.60 - Toilet linen and kitchen linen, of terry 
towelling or similar terry fabrics, of 
cotton    
 - Other :    
 - Ensembles    
6302.91 - Of cotton    
6302.92 - Of flax    
6302.93 - Of man-made fibres    
6302.99 - Of other textile materials     G/RO/W/111 
Page 300 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
63.03 Curtains (including drapes) and 
interior blinds; curtain or bed valances. CTH, provided the starting material is 
prebleached or unbleached fabric.   
 - Knitted or crocheted : As specified for heading   
6303.11 - Of cotton    
6303.12 - Of synthetic fibres    
6303.19 - Of other textile materials    
 - Other :    
6303.91 - Of cotton    
6303.92 - Of synthetic fibres    
6303.99 - Of other textile materials    
63.04 Other furnishing articles, excluding 
those of heading No. 94.04. CTH, provided the starting material is 
prebleached or unbleached fabric.   
 - Bedspreads : As specified for heading    
6304.11 - Knitted or crocheted    
6304.19 - Other    
 - Other :    
6304.91 - Knitted or crocheted    
6304.92 - Not knitted or crocheted    
6304.93 -Not knitted or cr ocheted, of synthetic 
fibres    
6304.99 - Not knitted or croc heted, of other textile 
materials    
63.05 Sacks and bags, of a kind used for the 
packing of goods. CTH   
6305.10 - Of jute or of other textile bast fibres of 
heading No. 53.03. As specified for heading   
6305.20 - Of cotton    
 - Of man-made textile materials :    
6305.32 - Flexible intermediate bulk containers    
6305.33 - Other, of polyethylene or polypropylene 
strip or the like    
6305.39 - Other    
6305.90 - Of other textile materials      G/RO/W/111
 Page 301HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
63.06 Tarpaulins, awnings and sunblinds; 
tents; sails for boats, sailboards or landcraft; camping goods CTH    
 - Tarpaulins, awnings and sundblinds : As specified for split heading    
6306.11 - Of cotton    
6306.12 - Of synthetic fibres    
6306.19 - Of other textile materials    
 - Tents :    
6306.21 - Of cotton    
6306.22 - Of synthetic fibres    
6306.29 - Of other textile materials    
 - Sails :    
6306.31 - Of synthetic fibres    
6306.39 - Of other textile materials    
 - Pneumatic mattresses :    
6306.41 - Of cotton    
6306.49 - Of other textile materials    
 - Other :    
6306.91 - Of cotton    
6306.99 - Of other textile materials    
63.07 Other made up articles, including dress 
patterns. As specified for subheading    
6307.10 - Floor-cloths, dish-cloths, dusters and 
similar cleaning cloths CTH   
6307.20 - Life-jackets and life-belts CTH   
6307.90 - Other CTH, provided the starting material is 
prebleached or unbleached fabric.   
63.08 
 Sets consisting of woven fabric and 
yarn, whether or not with accessories, 
for making up into rugs, tapestries, 
embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. CTH, except when resulting only from 
putting up in sets    G/RO/W/111 
Page 302 HS Code 
Number Description of goods Primary Ruless Notes Comments 
A B C D E 
63.09  
 Worn clothing and other worn articles. The country of origin of the goods of this 
heading shall be the country in which the goods were last collected and packed for shipment   
63.10 Used or new rags, scrap twine, cordage, 
rope and cables and worn out articles of twine, cordage, rope or cables, of 
textile materials. The country of origin of the goods of this 
heading  shall be the country in which the goods were last collected or derived from 
manufacturing or processing operations or 
from consumption    
6310.10 - Sorted As specified for heading   
6310.90 - Other    
 
    G/RO/W/111
 Page 303CHAPTER 64 
  
 
Chapter Residual Rule
:   
 
 
[When application of the primary rules of this chapter (incl uding the product specific rules provided in the matrix) does not r esult in a determination 
of a country of origin. 
 1. The country of origin of a good of heading 64.06 that was a ssembled from parts, but was not wholly assembled in a single cou ntry, is the country in 
which the most significant assembly operations were performed in the making-up of the good, without regard to the addition of b uttons and other fasteners, 
hanger loops, labels, foot straps, orna ments and other minor components.] 
 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 64 Footwear, gaiters and the like; parts of 
such articles    
64.01 Waterproof footwear with outer soles 
and uppers of rubber or of plastics, the 
uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. [CTH, except from split heading ex64.06(a)]   
6401.10 - Footwear incorporating a protective 
metal toe-cap As specified for heading   
 - Other footwear:    
6401.91 --   Covering the knee    
6401.92 --   Covering the ankle but not covering 
the knee    
6401.99 --   Other    
64.02 Other footwear with outer soles and 
uppers of rubber or plastics. [CTH, except from split heading ex64.06(a)] 
   
 - Sports footwear As specified for heading    
6402.12 --   Ski-boots, cross-country ski footwear 
and snowboard boots     G/RO/W/111 
Page 304 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
6402.19 --   Other    
6402.20 - Footwear with upper straps or thongs 
assembled to the sole by means of plugs    
6402.30 - Other footwear, incorporating a 
protective metal toe-cap    
 - Other footwear:    
6402.91 --   Covering the ankle    
6402.92 --   Other    
64.03 Footwear with outer soles of rubber, 
plastics, leather or composition leather and uppers of leather. [CTH, except from split heading ex64.06(a)] 
   
 - Sports footwear: As specified for hading   
6403.12 --   Ski-boots, cross-country ski footwear 
and snowboard boots    
6403.19 --   Other    
6403.20 - Footwear with outer soles of leather, and 
uppers which consist of leather straps across the instep and around the big toe    
6403.30 - Footwear made on a base or platform of 
wood, not having an inner sole or a protective metal toe-cap    
6403.40 Other footwear, incorporating a protective 
metal toe-cap    
 - Other footwear with outer soles of 
leather:    
6403.51 -- Covering the ankle    
6403.59 -- Other    
 - Other footwear:    
6403.91 -- Covering the ankle    
6403.99 -- Other    
64.04 Footwear with outer soles of rubber, 
plastics, leather or composition leather and uppers of textile materials. [CTH, except from split heading ex64.06(a)] 
     G/RO/W/111
 Page 305HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
6404.11 --   Sports footwear; tennis shoes, 
basketball shoes, gym shoes, training shoes and the like As specified for heading   
6404.19 --   Other    
6404.20 - Footwear with outer soles of leather or 
composition leather    
64.05 Other footwear. [CTH, except from split heading ex64.06(a)]   
6405.10 - With uppers of leather or composition 
leather  As specified for split heading.    
6405.20 -  With uppers of textile materials    
6405.90 -  Other    
64.06 Parts of footwear (including uppers 
whether or not attached to soles other 
than outer soles); removable in-soles, 
heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. As specified for split heading.    
ex6406(a) --   Uppers to which an inner sole is 
permanently attached which completely 
closed to the bottom  [CTHS]    
ex6406(b) --   Other   [CTHS]   
ex6406(c) -- Parts of uppers  CTH   
6406.10 - Uppers and parts thereof, other than 
stiffeners As specified for split heading.    
6406.20 - Outer soles and heels, of rubber or 
plastics    
 -   Other    
6406.91 --   Of wood    
6406.99 --   Of other materials    
  G/RO/W/111 
Page 306 CHAPTER 65 
 
Chapter Residual Rule :     
 
When application of the primary rules of this chapter (incl uding the product specific rules provided in the matrix) does not re sult in a determination 
of a country of origin, the country of origin shall be determined as follows: 
 
[1. For a good of headings 65.01 through 65.05 that was assemble d from parts, where the primary rule requires that the good be wholly 
assembled in a single country, is the country in which the most significant assembly operations were performed in the making-up  of the good, 
without regard to the addition of buttons and other fasteners,  hanger loops, tighteners, labels , hat bands, ornaments and other  minor components.] 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 65 Headgear and parts thereof 
    
65.01 
 Hat-forms, hat bodies and hoods of felt, 
neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt. CTH    
65.02 
 Hat-shapes, plaited or made by 
assembling strips of any material, neither blocked to shape, nor with 
made brims, nor lined, nor trimmed CTH 
   
65.03 Felt hats and other felt headgear, made 
from the hat bodies, hoods or plateaux 
of heading No. 65.01, whether or not 
lined or trimmed  CTH   
65.04 
 Hats and other headgear, plaited or 
made by assembling strips of any material, whether or not lined or trimmed. CTH     G/RO/W/111
 Page 307HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
65.05 Hats and other headgear, knitted or 
crocheted, or made up from lace, felt or other textile fabric, in the piece (but   not in strips), whether or not lined or trimmed; hair-nets of any material, 
whether or not lined or trimmed. CTH   
6505.10 - Hair-nets As specified for heading.   
6505.90 - Other    
65.06 Other headgear, whether or not lined 
or trimmed. CTH   
6506.10 - Safety headgear As specified for heading.    
 - Other    
6506.91 --   Of rubber or of plastics    
6506.92 --   Of  furskin    
6506.99 --   Of other material    
65.07 Head-bands, linings, covers, hat 
foundations, hat frames, peaks and chinstraps, for headgear. CTH 
   
 
  G/RO/W/111 
Page 308 CHAPTER 66 
Primary Rules : 
Chapter Notes:  
 
For the purposes of this Chapter, those rul es which refer to a change of heading or subheading shall not apply to changes which  result from disassembly.    
 
Chapter Residual Rule :     
 [When application of the primary rules of this chapter (including the product specific rules provided in the matrix) does not r esult in a determination of a 
country of origin, the country of origin shall be determined as follows:  1. The country of origin of a good of heading 66.01 that was a ssembled from parts, but was not wholly assembled in a single cou ntry, is the country in 
which the most significant assembly operations were performed in the making-up of the good, without regard to the addition of b uttons and other fasteners, 
hanger loops, labels, ornaments and other minor components.] 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 66 Umbrellas, sun umbrellas, walking-
sticks, seat-sticks, whips, riding-crops and parts thereof    
66.01 Umbrellas and sun umbrellas 
(including walking-stick umbrellas, garden umbrellas and similar umbrellas). CTH 
   
6601.10 - Garden or similar umbrellas As specified for heading.    
 - Other:    
6601.91 --   Having a telescopic shaft    
6601.99 --   Other    
66.02 
 Walking-sticks, seat-sticks, whips, 
riding-crops and the like. CTH   
66.03 Parts, trimmings and accessories of 
articles of heading No. 66.01 or 66.02. CTH   
6603.10 - Handles and knobs As specified for heading.    
6603.20 - Umbrella frames, including frames 
mounted on shafts (sticks)    
6603.90 - Other    
   G/RO/W/111
 Page 309CHAPTER 67 
  
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 67 Prepared feathers and down and 
articles made of feathers or of down; 
artificial flowers; articles of human hair    
67.01 
  Skins and other parts of birds with 
their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading No. 05.05 and worked quills and scapes) as specifed for split haeding   
ex 67.01(a) - Skins and other parts of birds with their 
feathers or down  CTH   
ex 67.01(b) - Feathers, parts of feathers, down  CTH   
ex 67.01(c) - Other  CTHS   
67.02 Artificial flowers, foliage and fruit and 
parts thereof; articles made of artificial 
flowers, foliage or fruit. As specified for split heading   
ex 67.02(a) - Artificial flowers, foliage and  fruit  CTH   
ex 67.02(b) - Parts of goods in heading 67.02     
ex 67.02(c) - Articles made of artificial flowers, 
foliage or fruit  CTHS   
6702.10 -  Of plastics As specified for split heading   
6702.90 -  Of other materials    
67.03 
  Human hair, dressed, thinned, 
bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like. CTH 
    G/RO/W/111 
Page 310 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
67.04 Wigs, false beards, eyebrows and 
eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included. CTH 
   
 - Of synthetic textile materials As specified for heading.    
6704.11 --   Complete wigs    
6704.19 --   Other    
   G/RO/W/111
 Page 311CHAPTER 68 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 68  Articles of stone, plaster, cement, 
asbestos, mica or similar materials.     
68.01  Setts, curbstones and flagstones, of 
natural stone (except slate).  CTH 
   
68.02  Worked monumental or building stone 
(except slate) and articles thereof, other than goods of headings No. 68.01; 
mosaic cubes and the like of natural 
stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate)  As specified for subheading    
6802.10 - Tiles, cubes and similar articles, whether 
or not rectangular (including square), the largest surface area of which is capable of 
being enclosed in a square the side of 
which is less than 7 cm; artificially coloured granules, chippings and powder As specified for split subheading    
ex6802.10(a) --   Artificially coloured granules, 
chippings and powder of natural stone 
(including slate)   CTH, except from granules, chippings and 
powder of slate of heading 25.14, or of subheadings 2517.41 or 2517.49    
ex6802.10(b) -- Other  CTSH   
 -  Other monumental or building stone 
and articles thereof, simply cut or sawn, with a flat or even surface:  
   
6802.21 --   Marble, travertine and alabaster CTH   
6802.22 --   Other calcareous stone CTH   
6802.23 --   Granite CTH   
6802.29 --   Other stone CTH   
 - Other:    
6802.91 --   Marble, travertine and alabaster CTSH   
6802.92 --   Other calcareous stone CTSH    G/RO/W/111 
Page 312 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
6802.93 --   Granite CTSH   
6802.99 --   Other stone CTSH   
68.03  Worked slate and articles of slate or of 
agglomerated slate.  As specified for split heading    
ex 68.03 (a) - Articles of natural slate . CTHS    
ex 68.03 (b)  - Other  CTH    
68.04  Millstones, grindstones, grinding 
wheels and the like, without 
frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial 
abrasives, or of ceramics, with or 
without parts of other materials.  CTH    
6804.10 -  Millstones and grindstones for milling, 
grinding or pulping As specified for heading    
 -  Other millstones, grindstones,  grinding 
wheels and the like:    
6804.21 -- Of agglomerated synthetic or natural 
diamond    
6804.22 -- Of other agglomerated abrasives or of 
ceramics    
6804.23 -- Of natural stone    
6804.30 - Hand sharpening or polishing stones    
68.05  Natural or artificial abrasives powder 
or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape 
or sewn or otherwise made up.  CTH    
6805.10 -  On a base of woven textile fabric only As specified for heading    
6805.20 -  On a base of  paper or paperboard only    
6805.30 -  On a base of other materials      G/RO/W/111
 Page 313HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
68.06  Slag wool, rock wool and similar 
mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, 
sound-insulating or sound-absorbing 
mineral materials, other than those of heading No. 68.11 or 68.12 or of Chapter 69  CTSH   
6806.10 - Slag wool, rock wool and similar 
mineral wools (including intermixtures thereof), in bulk, sheets or rolls. As specified for heading    
6806.20 - Exfoliated vermiculite, expanded clays, 
foamed slag and similar expanded mineral materials (including intermixtures thereof)   
6806.90 - Other    
68.07  Articles of asphalt or of similar 
materials (for example, petroleum bitumen or coal tar pitch).  CTH    
6807.10 - In rolls As specified for heading    
6807.90 - Other    
68.08  Panels, boards, tiles, blocks and similar 
articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral 
binders.  CTH 
   
68.09  Articles of plaster or of compositions 
based on plaster.  CTSH   
 - Boards, sheets, panels, tiles and similar 
articles, not ornamented: As specified for heading    
6809.11 --   Faced or reinforced with paper or 
paperboard only    
6809.19 --   Other    
6809.90 - Other articles     G/RO/W/111 
Page 314 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
68.10  Articles of cement, of concrete or of 
artificial stone, whether or not reinforced  As specified for subheading  
   
 - Tiles, flagstones, bricks and similar 
articles:    
6810.11 --   Building blocks and bricks CTH   
6810.19 --   Other CTH   
 - Other articles:    
6810.91 --   Prefabricated structural components 
for building or civil engineering CTSH   
6810.99 --   Other CTSH   
68.11  Articles of asbestos-cement, of cellulose 
fibres-cement or the like  CTSH   
6811.10 - Corrugated sheets As specified for heading    
6811.20 - Other sheets, panels, tiles and similar 
articles    
6811.30 - Tubes, pipes and tube or pipe fittings    
6811.90 -  Other articles    
68.12  Fabricated asbestos fibres; mixtures 
with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), 
whether or not reinforced, other than 
goods of heading No. 68.11 or 68.13.  As specified for subheading 
  
 
   
6812.10 - Fabricated asbestos fibres; mixtures with 
a basis of asbestos or with a basis of asbestos and magnesium carbonate CTH 
 
   
6812.20 - Yarn and thread CTSH    
6812.30 - Cords and string, whether or not plaited [CTSH, except from subheading 6812.20]    
6812.40 - Woven or knitted fabric CTSH    
6812.50 - Clothing, clothing accessories, footwear 
and headgear CTSH 
   
6812.60 - Paper, millboard and felt CTSH      G/RO/W/111
 Page 315HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
6812.70 - Compressed asbestos fibre jointing, in 
sheets or rolls CTSH    
6812.90 - Other CTSH    
68.13  Friction materials and articles thereof 
(for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the 
like, with a basis of asbestos, of other 
mineral substances or of cellulose, whether or not combined with textile or other materials.  CTH 
   
6813.10 - Brake linings and pads As specified for split heading    
6813.90 - Other    
68.14  Worked mica and articles of mica, 
including agglomerated or reconstituted mica, whether or not on a support of paper paperboard or other materials.  As specified for split heading    
ex 68.14 (a) - Articles of mica   CTHS    
ex  68.14 (b) - Other   CTH   
6814.10 - Plates, sheets and strips of agglomerated 
or reconstituted mica, whether or not on a support As specified for heading  
   
6814.90 - Other    
68.15  Articles of stone or of other mineral 
substances (including carbon fibres, 
articles of carbon fibres and articles of 
peat), not elsewhere specified or included.  As specified for sub subheading  
   
6815.10 - Non-electrical articles of graphite or 
other carbon As specified for split subheading    
ex6815.10(a) --   Carbon fibers  CTH    
ex6815.10(b) --   Other  CTSHS    
6815.20 - Articles of  peat CTH    
 - Other articles     G/RO/W/111 
Page 316 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
6815.91 --   Containing magnesite, dolomite or 
chromite CTH    
6815.99 --   Other CTH    
 
   G/RO/W/111
 Page 317CHAPTER 69 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 69  Ceramic products     
69.01  Bricks, blocks, tiles and other ceramic 
goods of siliceous fossil meals (for example, kieselguhr, tripolite or 
diatomite) or similar siliceous earths.  CTH 
   
69.02  Refractory bricks, blocks, tiles and 
similar refractory ceramic 
constructional goods, other than those 
of siliceous fossil meals or similar siliceous earths.  CTH 
   
6902.10 - Containing by weight, singly or 
together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr
2 O3 As specified for heading  
   
6902.20 --   Containing by weight more than 50% 
of alumina (Al 2O3), of silica (SiO 3), or of 
a mixture or compound of these products    
6902.90  - Other     
69.03  Other refractory ceramic goods (for 
example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil, meals or of 
similar siliceous earths.  CTH 
   
6903.10 - Containing by weight more than 50% of 
graphite or other carbon or of a mixture of 
these products As specified for heading  
   
6903.20 - Containing by weight more than 50% of 
alumina (Al 2O3), or of a mixture or 
compound of alumina and of silica (SiO 3)    
6903.90 - Other     G/RO/W/111 
Page 318 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
69.04  Ceramic building bricks, flooring 
blocks, support or filler tiles and the like. 
 CTH 
   
6904.10 - Building bricks As specified for heading    
6904.90 - Other    
69.05  Roofing tiles, chimney-pots, cowls, 
chimney liners, architectural ornaments and other ceramic constructional goods.  CTH 
   
6905.10 - Roofing tiles As specified for heading    
6905.90 - Other    
69.06  Ceramic pipes, conduits, guttering and 
pipe fittings.  CTH 
   
69.07  Unglazed ceramic flags and paving, 
hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing.  CTH 
   
6907.10 - Tiles, cubes and similar articles, whether 
or not rectangular, the  largest surface area of which is capable of being enclosed 
in a square the side of which of less than 7 
cm As specified for heading  
   
6907.90 - Other    
69.08 
 
 Glazed ceramic flags and paving, 
hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing.  [CTH, except from heading 69.07] 
   
6908.10 -   Tiles, cubes and similar articles, 
whether or not rectangular, the  largest surface area of which is capable of being enclosed in a square the side of which of 
less than 7 cm As specified for heading  
   
6908.90 -  Other      G/RO/W/111
 Page 319HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
69.09  Ceramic wares for laboratory, chemical 
or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind 
used for the conveyance or packing of 
goods.  CTH 
   
 - Ceramic wares for laboratory, chemical 
or other technical uses: As specified for heading  
   
6909.11 --   Of porcelain or china    
6909.12 -- Articles having a hardness equivalent to 
9 or more on the Mohs scale    
6909.19 --   Other    
6909.90 - Other    
69.10  Ceramic sinks, wash basins, wash basin 
pedestals, baths, bidets, water closet 
pans, flushing cisterns, urinals and similar sanitary fixtures.  CTH 
   
6910.10 -  Of porcelain or china As specified for heading    
6910.90 -  Other    
69.11  Tableware, kitchenware, other 
household articles and toilet articles, of 
porcelain or china.  CTH 
   
6911.10 -  Tableware and kitchenware As specified for heading    
6911.90 -  Other    
69.12  Ceramic tableware, kitchenware, other 
household articles and toilet articles, 
other than of porcelain or china.  CTH 
   
69.13  Statuettes and other ornamental 
ceramic articles.  CTH    
6913.10 -  Of porcelain or china As specified for heading    
6913.90 -  Other    
69.14  Other ceramic articles.  CTH    
6914.10 - Of porcelain or china As specified for heading    
6914.90 - Other     G/RO/W/111 
Page 320 CHAPTER 70 
 
Chapter Notes  
 
[For subheading 7019.51 to 7019.90, those rules which refer to a change of subheading shall not apply to changes which are the result solely of trimming or 
cutting.]  
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 70  Glass and glassware  
    
70.01  Cullet and other waste and scrap of 
glass; glass in the mass.  As specified for split heading    
ex 70.01(a)  - Cullet and other waste and scrap of glass  The country of origin of cullet and other 
waste and scrap of gl ass is the country in 
which the goods are derived or collected from manufacturing or processing operations or 
from consumption   
ex 70.01(b) - Glass in the mass   CTHS    
70.02  Glass in balls (other than microspheres 
of heading No. 70.18), rods or tubes, 
unworked  CTH    
7002.10  - Balls As specified for heading.    
7002.20  - Rods    
 - Tubes:     
7002.31 --   Of fused quartz or other fused silica    
7002.32 --   Of other glass having a linear 
coefficient of expansion not exceeding 5 x 10
-6  per Kelvin within a temperature 
range of 00 C to 3000 C     
7002.39 --   Other    
70.03  Cast glass and rolled glass, in sheets or 
profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked  CTH    
 -  Non-wired sheets As specified for heading.      G/RO/W/111
 Page 321HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7003.12 --   Coloured throughout the mass (body 
tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer    
7003.19 --   Other    
7003.20 - Wired sheets    
7003.30 - Profiles    
70.04  Drawn glass and blown glass, in sheets, 
whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.  CTH    
7004.20  - Glass, coloured throughout the mass 
(body tinted), opacified, flashed or having an absorbent reflecting or non-reflecting layer.  As specified for heading.  
   
7004.90  - Other glass     
70.05  Float glass and surface ground or 
polished glass, in sheets, whether or not 
having an absorbent, reflecting or non-
reflecting layer, but not otherwise worked.  [CTH, except from headings 70.03 and 
70.04]    
7005.10  - Non-wired glass, having an absorbent, 
reflecting or non-reflecting layer  As specified for heading.  
   
 - Other non-wired glass:    
7005.21 --   Coloured throughout the mass (body 
tinted), opacified, flashed or merely surface ground    
7005.29 --   Other    
7005.30 - Wired glass     G/RO/W/111 
Page 322 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
70.06  Glass of heading No. 70.03, 70.04 or 
70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked,  
but not framed or fitted with other materials.  As specified for split heading    
ex70.06(a) - Thin dielectric or metallic film coated 
flat glass*  CTHS   
ex70.06(b) - Other  CTH, except from heading 70.03, 70.04 or 
70.05   
70.07 Safety glass, consisting of toughened 
(tempered) or laminated glass.  CTH 
   
 - Toughened (tempered) safety glass As specified for heading    
7007.11 --   Of size and shape suitable for 
incorporation in vehicles, aircraft, spacecraft or vessels    
7007.19 --   Other    
 - Laminated safety glass    
7007.21 --   Of size and shape suitable for 
incorporation in vehicles, aircraft, spacecraft or vessels    
7007.29 --   Other    
70.08  Multiple-walled insulating units of 
glass.  CTH 
   
70.09  Glass mirrors, whether or not framed, 
including rear-view mirrors.  CTH    
7009.10 - Rear-view mirrors for vehicles As specified for heading    
 - Other     
7009.91 --   Unframed    
7009.92 --   Framed    
                                                      
* Glass of this split heading consists of a glass substrate w ith multiple coatings applied in  accordance with the following tec hnologies : 
  -  physical vapor deposition by thermal evaporation 
  -  sputtering   -  chemical vapor deposition   G/RO/W/111
 Page 323HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
70.10  Carboys, bottles, flasks, jars, pots, 
phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids 
and other closures, of glass.  As specified for split heading    
ex 70.10 (a) - Cut      
  [CTH or change by chemically etching, 
sand-blasting or grinding with subsequent acid polishing, of unworked glassware (not 
etched, sand-blasted, ground, carved, 
engraved or otherwise decorated).]   
ex 70.10 (b)  - Other  CTH    
7010.10 - Ampoules As specified for split heading.    
7010.20 - Stoppers, lids and other closures    
 - Other, of a capacity:    
7010.91 --   Exceeding 1l    
7010.92 --   Exceeding 0.33 l but not exceeding 1l     
7010.93 -- Exceeding 0.15 l but not exceeding 0.33 
l    
7010.94 --   Not exceeding 0.15 l    
70.11  Glass envelopes (including bulbs and 
tubes), open, and glass parts thereof, without fittings, for electric lamps, 
cathode-ray tubes or the like.  CTH    
7011.10 - For electric lighting As specified for heading.    
7011.20 - For cathode-ray tubes    
7011.90 - Other    
70.12  Glass inner for vacuum flasks or for 
other vacuum vessels.  CTH    
70.13  Glassware of a kind used for table, 
kitchen, toilet, office, indoor decoration 
or similar purposes (other than that of 
heading No. 70.10 or 70.18).  As specified for split heading  
    G/RO/W/111 
Page 324 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex70.13(a) - Cut  [CTH or change by chemically etching, 
sand-blasting or grinding with subsequent acid polishing, of unworked glassware (not etched, sand-blasted, ground, carved, engraved or otherwise decorated).]    
ex70.13(b) - Other  CTH    
7013.10 - Of glass-ceramics  Asspcified for  split heading .    
 - Drinking glasses other than of glass-
ceramics:    
7013.21  --   Of  lead crystal    
7013.29  --   Other    
 Glassware of a kind used for table (other 
than drinking glasses) or kitchen purposes other than of glass-ceramics    
7013.31  --   Of lead crystal    
7013.32  --   Of glass having a linear coefficient of 
expansion not exceeding 5 x 10-6  per 
Kelvin within a temperature range of 00 C 
to 3000 C    
7013.39  --   Other    
 - Other glassware    
7013.91  --    Of lead crystal    
7013.99  --   Other     
70.14  Signalling glassware and optical 
elements of glass (other than those of heading No. 70.15), not optically 
worked.  CTH    
70.15  Clock or watch glasses and similar 
glasses, glasses for non-corrective or 
corrective spectacles, curved, bent, 
hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses.  CTH    
7015.10 -  Glasses for corrective spectacles As specified for heading      G/RO/W/111
 Page 325HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7015.90 -  Other    
70.16  Paving blocks, slabs, bricks, squares, 
tiles and other articles of pressed or 
moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a 
backing, for mosaics or  similar 
decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar foams.  CTH    
7016.10 - Glass cubes and other glass smallwares, 
whether or not on a backing, for mosaics or similar decorative purposes As specified for heading  
   
7016.90 - Other    
70.17  Laboratory, hygienic or 
pharmaceutical glassware, whether or 
not graduated or calibrated.  CTH    
7017.10 - Of fused quartz or other fused silica As specified for heading    
7017.20 - Of other glass having a linear coefficient 
of expansion not exceeding 5 x 10-6  per 
Kelvin within a temperature range of 00 C 
to 3000 C  
    
7017.90 - Other    
70.18  Glass beads, imitation pearls, imitation 
precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; 
glass eyes other than prosthetic articles; 
statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter.  CTH     G/RO/W/111 
Page 326 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7018.10 - Glass beads, imitation pearls, imitation 
precious or semi-precious stones and similar glass smallwares As specified for heading  
   
7018.20 - Glass miscrospheres not exceeding 1 
mm in diameter      
7018.90 - Other    
70.19  Glass fibres (including glass wool) and 
articles thereof (for example, yarn, 
woven fabrics):  As specified for subheading 
   
 - Slivers, rovings, yarn and chopped 
strands:    
7019.11 --   Chopped strands, of a length of not 
more than 50 mm CTH    
7019.12 --   Rovings CTH    
7019.19 --   Other As  specified for split subheading    
ex7019.19(a) ---     Yarn  CTSHS    
ex 019.19(b) ---     Other  CTH    
 - Thin sheets (voiles), webs, 
mats, mattresses, boards and  
similar nonwoven products:    
7019.31 --   Mats CTSH    
7019.32 --   Thin sheets (voiles) CTSH    
7019.39 --   Other CTSH    
7019.40  
 - Woven fabrics of rovings. CTSH    
 - Other woven fabrics:    
7019.51 --   Of a width not exceeding 30 cm CTSH, from subheading 7019.52 or 7019.59    
7019.52 --   Of a width exceeding 30 cm, plain 
weave, weighing less than 250 g/m2, of 
filaments measuring per single yarn not more than 136 tex CTSH, from subheading 7019.51 or 7019.59    
7019.59 --   Other CTSH, from subheading 7019.51 or 7019.52   
7019.90 - Other CTSH   
70.20  Other articles of glass.  CTH    
   G/RO/W/111
 Page 327CHAPTER 71  
 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 71  Natural or cultured pearls, precious or 
semi-precious stones, precious metals, 
metals clad with precious metal, and 
articles thereof; imitation jewellery; coin   
71.01 Pearls, natural or cultured, whether or 
not worked or graded but not strung,  mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport.  The country of origin  of the pearl of this 
heading is the country where the cultured pearl was cultured or the mollusc containing natural pearl was gathered.    
7101.10 - Natural pearls As specified for heading   
 - Cultured pearls:    
7101.21 --   Unworked    
7101.22 --   Worked    
71.02  Diamonds, whether or not worked, but 
not mounted or set.  As specified for subheading    
7102.10 - Unsorted The origin of the goods shall be the country 
in which the goods of this subheading are obtained in their natura l or unprocessed state.   
 - Industrial :    
7102.21 --   Unworked or simply sawn, cleaved or 
bruted The origin of the goods shall be the country 
in which the goods of this subheading are 
obtained in their natura l or unprocessed state.   
7102.29 --   Other CTSH provided that the goods are cut or 
ground to final shape.   
 - Non-industrial :    
7102.31 -- Unworked or simply sawn, 
cleaved or bruted The origin of the goods shall be the country 
in which the goods of this subheading are 
obtained in their natura l or unprocessed state.   
7102.39 -- Other CTSH  provided the goods are cut or ground 
or otherwise worked to final shape, whether or not polished.    G/RO/W/111 
Page 328 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
71.03 Precious stones (other than diamonds) 
and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-
precious stones, temporarily strung for 
convenience of transport.  As secified for subheading   
7103.10 - Unworked or simply sawn or roughly 
shaped The origin of the goods shall be the country 
in which the goods of this subheading are obtained in their natura l or unprocessed state.   
 - Otherwise worked :    
7103.91 --   Rubies, sapphires and emeralds CT SH provided the goods are cut or ground 
or otherwise worked to final shape, whether or not polished.   
     
7103.99 --    Other CTSH provided the goods are cut or ground 
or otherwise worked to final shape, whether or not polished.    
71.04  Synthetic or reconstructed precious or 
semi-precious stones, whether or not worked or graded but not strung, 
mounted or set; ungraded synthetic or 
reconstructed precious or semi-precious stones, temporarily strung for convenience of transport.    As specified for subheadings   
7104.10 - Piezo-electric quartz  CTH   
7104.20 - Other, unworked or simply sawn or 
roughly shaped  The origin of the goods shall be the country 
in which the goods of this subheading are obtained in their unworked state.   
7104.90 - Other    
  CTSH provided the goods are cut or ground 
or otherwise worked to final shape, whether 
or not polished.   
71.05 Dust and powder of natural or synthetic 
precious or semi-precious stones.  CTH     G/RO/W/111
 Page 329HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
71.06  Silver (including silver plated with gold 
or platinum), unwrought or in semi-manufactured forms, or in powder form.  As specified for subheading 
   
7106.10 - Powder As specified for split subheading   
ex7106.10(a) Flakes classified with powder1  CTSHS   
ex7106.10(b) Powder  CTSH   
 - Other    
7106.91 --   Unwrought: As specified forsplit  subheading   
ex7106.91(a) Refined  CTSHS or  
Change within this split subheading resulting 
from purification by electrolytic, thermal or chemical separation of  precious metal    
ex7106.91(b) Alloyed  CTSHS    
ex7106.91(c) Other  CTH or  
The origin of the goods shall be the country in which the materials of this split subheading are obtained in their natural or unprocessed 
state   
7106.92 --   Semi-manufactured: As specified for split subheading   
71.07  Base metals clad with silver, not further 
worked than semi-manufactured.  As specified for split heading   
ex71.07(a) Semi-manufactured forms  CTHS   
ex71.07(b)  Other  CTH   
71.08  Gold (including gold plated with 
platinum) unwrought or in semi-
manufactured forms, or in powder 
form.  As specified for split subheading   
 - Non-monetary As specified for split subheading    
7108.11 --   Powder    
ex7108.11(a) Flakes classified with powder2  CTSHS    
ex7108.11(b) Powder  CTSH    
                                                      
1 The HS classifies flakes with powder of subheading 7106.10 when  90 % or more by weight passes through a sieve having a mesh ap erture of 0.5 mm 
2 The HS classifies flakes with powder of subheading 7108.11 when  90 % or more by weight passes through a sieve having a mesh ap erture of 0.5 mm  G/RO/W/111 
Page 330 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7108.12 --   Other unwrought forms As specified for split subheading   
ex7108.12(a) Refined  CTSHS or  
Change within this split subheading  resulting 
from purification by electrolytic, thermal or chemical separation of precious metal   
ex7108.12(b) Alloyed  CTSHS   
ex7108.12 (c) Other  CTH or  
The origin of the goods shall be the country in which the materials of this split subheading are obtained in their natural or unprocessed 
state   
7108.13  --   Other semi-manufactured forms CTSH   
7108.20 - Monetary As specified for split subheading   
ex7108.20 (a) Refined  CTSHS or  
Change within this split subheading resulting 
from purification by electrolytic, thermal or 
chemical separation of precious metal   
ex7108.20(b) Alloyed  CTSHS   
ex7108.20 (c) Other  CTSH   
71.09  Base metals or silver, clad with gold, not 
further worked than semi-
manufactured.  As specified for split heading   
ex 71.09 (a) Semi-manufactured forms  CTHS   
ex 71.09 (b)  Other  CTH   
71.10  Platinum, unwrought or in semi-
manufactured forms, or in powder 
form.  As specified for split heading   
ex71.10(a) Flakes classified with powder3  CTHS   
ex71.10(b) Powder  CTHS   
ex71.10(c) Unwrought forms, refined  CTHS;  or change within this split heading 
resulting from purification by electrolytic, thermal or chemical separation of precious 
metal   
                                                      
3 The HS classifies flakes with powder of heading 71.10 when 90 % or more by weight passes through a sieve having a mesh apertur e of 0.5 mm   G/RO/W/111
 Page 331HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex71.10(d) Unwrought forms, alloyed  CTHS   
ex 71.10(e) Other unwrought forms  CTH or  
The origin of the goods shall be the country 
in which the material of this split heading are obtained in their natura l or unprocessed state   
ex 71.10(f) Other  CTHS   
 - Platinum: As specified forsplit heading   
7110.11 --   Unwrought or in powder form    
7110.19 --   Other    
 - Palladium:    
7110.21 --   Unwrought or in powder form    
7110.29 --   Other    
 - Rhodium:    
7110.31 --   Unwrought or in powder form    
7110.39 --   Other    
 - Iridium, osmium and ruthenium:    
7110.41 --   Unwrought or in powder form    
7110.49 --   Other    
71.11  Base metals, silver or gold, clad with 
platinum, not further worked than semi-manufactured.  As specified forsplit heading    
ex71.11(a) Semi-manufactured forms  CTHS   
ex71.11(b)  Other  CTH    
71.12  Waste and scrap of precious metal or of 
metal clad with precious metal; other waste and scrap containing precious 
metal or precious metal compounds, of a 
kind used principally for the recovery of precious metal.  The origin of the goods shall be the country 
in which the waste and scrap of this heading are derived from manufacturing or processing 
operations or from consumption   
7112.10 - Of gold, including metal clad with gold 
but excluding sweepings containing other precious metal As specified for heading   
7112.20 - Of platinum, including metal clad with 
platinum but excluding sweepings containing other precious metal     G/RO/W/111 
Page 332 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7112.90 - Other    
71.13  Articles of jewellery and parts thereof,  
of precious metal or  of metal clad with  
precious metal.  As specified for split heading   
ex71.13(a) - Articl es of jewellery  CTHS   
ex71.13(b) - Parts  CTH   
 - Of precious metal whether or not plated 
or clad with precious metal : As specified for split heading   
7113.11  --   Of silver, whether or not plated or clad 
with other precious metal    
7113.19  --   Of other precious metal, whether or not 
plated or clad with precious metal     
7113.20  - Of base metal clad with  precious metal     
71.14  Articles of goldsmiths' or silversmiths'  
wares and parts thereof, of precious  
metal or of metal clad with precious  
metal.  As specified for split heading   
 
ex71.14(a) - Articles of goldsmiths’wares  CTHS   
ex71.14(b) - Parts  CTH   
 - Of precious metal whether or not plated 
or clad with precious metal As specified for split heading   
7114.11 - Of silver, whether or not plated or clad 
with other precious metal    
7114.19 --   Of other precious  metal, whether or not 
plated or clad with precious metal     
7114.20  - Of base metal clad with precious metal     
71.15  Other articles of precious metal or of  
metal clad with precious metal.  CTH   
7115.10 - Catalysts in the form of wire cloth or 
grill, of platinum As specified for heading   
7115.90 Other    
71.16  Articles of natural or cultured pearls, 
precious or semi-precious stones (natural, synthetic or reconstructed).  CTH   
7116.10 - Of natural or cultured pearls As specified for heading     G/RO/W/111
 Page 333HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7116.20  - Of precious or semi-precious stones 
(natural, synthetic or reconstructed)     
71.17  Imitation jewellery.  CTH   
 - Of base metal, whether or not plated with 
precious metal: As specified for heading   
7117.11 --   Cuff-links and studs    
7117.19 --   Other    
7117.90 - Other    
71.18  Coin  CTH   
7118.10 - Coin (other than gold coin), not being 
legal tender As specified for heading   
7118.90 - Other    
  G/RO/W/111 
Page 334 CHAPTER 72 
 
Primary Rules : 
Chapter Notes:  
 
For the purposes of this Chapter, a change of classification r esulting only from cutting is not re garded as a substantial trans formation.   
 For purposes of this Chapter, the expressions  "cold-rolled(cold-reduced)" and "cold-fo rmed" mean cold reduction resulting in ch anges to the crystalline 
structure of the workpiece.  The expressions do not include ve ry light cold-rolling and cold-forming processes (skin pass or pi nch pass) which act only on the 
surface of the material and do not result in  change to its crystalline structure. 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 72  Iron and steel  As specified for heading   
72.01  Pig iron and spiegeleisen in pigs, blocks 
or other primary forms. CTH   
72.02 Ferro-alloys.  CTH   
72.03 Ferrous products obtained by direct 
reduction of iron ore and other spongy 
ferrous products, in lumps, pellets or 
similar forms; iron having a minimum purity by weight of 99.94 %, in lumps, pellets or similar forms. CTH   
72.04  Ferrous waste and scrap; remelting 
scrap ingots of iron or steel.  As specified for split heading.   
ex72.04(a) Ferrous waste and scrap  The origin of the goods shall be the country 
in which the waste and scrap of this split heading are derived from manufacturing or processing operations or from consumption     
ex72.04(b) Remelting scrap ingots of iron or steel  The origin of the goods shall be the country 
in which the waste and scrap used to obtain 
the remelting scrap ingots of this split heading are derived from manufacturing or 
processing operations or from consumption    
72.05 Granules and powders, of pig iron, 
spiegeleisen, iron or steel. As specified for subheading   
7205.10 - Granules CTH     G/RO/W/111
 Page 335HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
 - Powders:    
7205.21 --   Of alloy steel As specified for split subheading   
ex7205.21(a) Mixed powders of alloy steel  CTSH or CTSHS provided recasting or 
atomizing of the cast alloy   
ex7205.21(b) Unmixed powders of alloy steel  CTSH    
7205.29 -- Other As specified for split subheading   
ex7205.29(a) 
 Other mixed powders  
 CTSH or CTSHS provided recasting or 
atomizing of the cast alloy    
ex7205.29(b)  Other unmixed powders   CTSH    
72.06 Iron and non-alloy steel in ingots or 
other primary forms (excluding iron of heading No. 72.03). CTH    
72.07 Semi-finished products of iron or non-
alloy steel. CTH, except from heading 72.06 
   
72.08 Flat-rolled products of iron or non-
alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated. CTH 
   
72.09 Flat-rolled products of iron or non-
alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not 
clad, plated or coated. CTH 
   
72.10  Flat-rolled products of iron or non-
alloy steel, of a width of 600 mm or 
more, clad, plated or coated. As specified for split heading   
ex72.10(a) Clad  CTHS   
ex72.10(b) Plated or coated with tin, and printed or 
lacquered  [CTHS]   
ex72.10(c) Plated or coated with zinc, and corrugated  CTH   
ex72.10(d) Other  [CTHS]   
 - Plated or covered with tin : As specified for split heading   
7210.11 --  Of a thickness of 0.5 mm or more    
7210.12 --   Of a thickness of less than 0.5 mm    
7210.20 - Plated or coated with lead, including 
terne-plate     G/RO/W/111 
Page 336 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7210.30 - Electrolytically plated or coated with 
zinc    
 - Otherwise plated or coated with zinc :    
7210.41 --   Corrugated    
7210.49 --   Other    
7210.50 - Plated or coated with chromium oxides 
or with chromium and chromium oxides    
 - Plated or coated with aluminium :                 
7210.61 --   Plated or coated with aluminium-zinc 
alloys    
7210.69 --   Other    
7210.70 - Painted, varnished or coated with 
plastics     
7210.90 - Other    
72.11  Flat-rolled products of iron or non-
alloy steel, of a width of less than 600 mm, not clad, plated or coated.  As specified for split heading   
ex72.11(a) Hot-rolled  CTH    
ex72.11(b) Cold-rolled (cold-reduced)  CTHS    
 -  Not further worked than hot-rolled : As specified for split heading   
7211.13 --   Rolled on four faces or in a closed box 
pass, of a width exceeding 150 mm and a 
thickness of not less than 4 mm, not in coils and without patterns in relief    
7211.14 --   Other, of a thickness of 4.75 mm or 
more    
7211.19 --   Other    
 -  Not further worked than cold-rolled 
(cold-reduced) :    
7211.23 --   Containing by weight less than 0.25 % 
of carbon    
7211.29 --    Other    
7211.90 - Other       G/RO/W/111
 Page 337HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
72.12  Flat-rolled products of iron or non-
alloy steel, of a width of less than 600 mm, clad, plated or coated. As specified for split heading   
ex72.12(a) Clad  CTHS, except from 72.10   
ex72.12(b) Other  [CTHS]   
7212.10 - Plated or coated with tin As specified for split heading   
7212.20 - Electrolytically plated or coated with 
zinc    
7212.30 - Otherwise plated or coated with zinc    
7212.40 - Painted, varnished or coated with 
plastics    
7212.50 - Otherwise plated or coated    
7212.60 - Clad    
72.13 Bars and rods, hot-rolled, in irregularly 
wound coils, of iron or non-alloy steel. CTH, except from heading 72.14   
7213.10 - Containing indentations, ribs, grooves or 
other deformations produced during the rolling process As specified for heading   
7213.20 - Other, of free-cutting steel    
7213.91 --  Of circular cross-section measuring 
less than 14 mm in diameter    
7213.99 --   Other    
72.14 Other bars and rods of iron or non-
alloy steel, not further worked than 
forged, hot-rolled, hot-drawn or hot-
extruded, but including those twisted after rolling. CTH, except from heading 72.13    
7214.10 - Forged    
7214.20 - Containing indentations, ribs, grooves or 
other deformations produced during the 
rolling process or twisted after rolling    
7214.30  Other, of free-cutting steel    
 - Other    
7214.91  -- Of rectangular (other than square) 
cross-section     G/RO/W/111 
Page 338 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7214.99  -- Other    
72.15 Other bars and rods of iron or non-
alloy steel. CTH   
7215.10 - Of free-cutting steel, not further worked 
than cold-formed or cold-finished As specified for heading   
7215.50 - Other, not further worked than cold-
formed or cold finished    
7215.90 - Other    
72.16 Angles, shapes and sections of iron or 
non-alloy steel. As specified for split heading   
ex72.16(a) Not further worked than hot-rolled  CTH, except from heading 72.08, 72.09, 
72.10, 72.11 or 72.12, and except from heading 72.13, 72.14 or 72.15 when this change results from cutting or bending.   
ex72.16(b) Not further worked than cold-rolled  CTH, except from heading 72.09 or split 
heading ex72.11(b), and except from heading 72.15 when this change results from cutting or bending.   
ex72.16(c) Clad  CTHS   
ex72.16(d) Other  [CTHS]   
7216.10  - U, I or H sections, not further worked 
than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm. As specified for split heading   
 - L or T sections, not further worked than 
hot-rolled, hot-drawn or extruded, of a height of less than  
80 mm :    
7216.21 --   L sections    
7216.22 --   T sections    
 - U, I or H sections not further worked 
than hot-rolled, hot-drawn or extruded, of a height of  80 mm or more.    
7216.31 --   U sections    
7216.32 --   I sections     
7216.33 --   H sections      G/RO/W/111
 Page 339HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7216.40 - L or T sections, not further worked than 
hot-rolled, hot-drawn or extruded, of a height of 80 mm or more    
7216.50 - Other angles, shapes and sections, not 
further worked than hot-rolled, hot-drawn or extruded    
 - Angles, shapes and sections, not further 
worked than cold-formed or cold-
finished :    
7216.61 --   Obtained from flat-rolled products    
7216.69 --   Other    
 - Other    
7216.91 - Cold-formed or cold-finished from flat-
rolled products    
7216.99 --   Other    
72.17 Wire of iron or non-alloy steel. CTH, except from headings 72.13 through 
72.15;  or change from headings 72.13 through 72.15, provided the material has 
been cold-formed in conformity with the 
Chapter Note.   
7217.10 - Not plated or coated, whether or not 
polished As specified for  heading   
7217.20 - Plated or coated with zinc    
7217.30 - Plated or coated with other base metals    
7217.90 - Other    
72.18 Stainless steel in ingots or other 
primary forms; semi-finished products of stainless steel.  CTH   
7218.10 - Ingots and other primary forms As specified for heading   
 - Other:    
7218.91 --   Of rectangular (other than square) 
cross-section    
7218.99 --   Other    
72.19 Flat-rolled products of stainless steel, of 
a width of 600 mm or more.  As specified for split heading    G/RO/W/111 
Page 340 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex72.19(a) Not further worked than hot-rolled  CTH    
ex72.19(b) Not further worked than cold-rolled  CTHS  
   
ex72.19(c) Clad  CTHS   
ex72.19(d) Other   [CTHS]   
 - Not further worked than hot-rolled, in 
coils : As specified for split heading   
7219.11 --   Of a thickness exceeding 10 mm    
7219.12 --   Of a thickness of 4.75 mm or more but 
not exceeding 10 mm    
7219.13 --   Of a thickness of 3 mm or more but 
less than 4.75 mm    
7219.14 --   Of a thickness of less than 3 mm    
 - Not further worked than hot-rolled, not 
in coils :    
7219.21 --   Of a thickness exceeding  10 mm    
7219.22 --   Of a thickness of 4.75 mm or more but 
not exceeding 10 mm    
7219.23 --   Of a thickness of 3 mm or more but 
less than 4.75 mm    
7219.24 --   Of a thickness of less than 3 mm    
 - Not further worked than cold-rolled 
(cold-reduced):    
7219.31 --   Of a thickness 4.75 mm or more     
7219.32 --   Of a thickness of 3 mm or more but 
less than 4.75 mm    
7219.33 --   Of a thickness exceeding 1 mm but 
less than 3 mm    
7219.34 --   Of a thickness of 0.5 mm or more but 
not exceeding  1 mm    
7219.35 --   Of a thickness of less than 0.5 mm    
7219.90 - Other    
72.20 Flat-rolled products of stainless steel, of 
a width of less than 600 mm. As specified for split heading   
ex72.20(a) Not further worked than hot-rolled  CTH, except from 72.19     G/RO/W/111
 Page 341HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex72.20(b) Not further worked than cold rolled  CTHS   
ex72.20(c) Clad  CTHS   
ex72.20(d) Other  [CTHS]   
 - Not further worked than hot-rolled : As specified for split heading    
7220.11 --   Of thickness of 4.75 mm or more    
7220.12 --   Of a thickness of less than 4.75 mm    
7220.20 -   Not further worked than cold-rolled 
(cold-reduced)    
7220.90 - Other    
72.21 Bars and rods, hot-rolled, in irregularly 
wound coils, of stainless steel. CTH, except from heading 72.22   
72.22 Other bars and rods of stainless steel; 
angles, shapes and sections of stainless 
steel. As specified for split heading   
ex72.22(a) Bars and rods, not further worked than 
hot-rolled  CTH, except from heading 72.21   
ex72.22(b)  Angles,shapes and sections, not further 
worked than hot-rolled  CTH, except frm heading 72.19 or 72.20 and 
except from heading 72.21 or split heading 
ex72.22(a) when this change results from 
cutting or binding.   
ex72.22(c) Bars and rods, angles, shapes and 
sections, not further worked than cold-
rolled  CTH, except from split-heading ex72.19(b) 
or ex7220(b);  or CTHS from split heaeing ex72.22(a)   
ex72.22(d) Bars and rods, angles, shapes and 
sections, clad  CTHS   
ex72.22(e) Other bars and rods  [CTH, except from heading 72.21] 
   
ex72.22(f) Other angles, shape and sections  [CTHS]   
 - Bars and rods, not further worked than 
hot-rolled, hot-drawn or extruded: As specified for split heading    
7222.11 --   Of circular cross-section    
7222.19 --   Other    
7222.20 - Bars and rods, not further worked than 
cold-formed or cold-finished    
7222.30 - Other bars and rods     G/RO/W/111 
Page 342 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7222.40 - Angles, shapes and sections    
72.23 Wire of stainless steel. [CTH, except from 7221 through 7222; or  
change from headings 7221 through 7222, 
provided the material has been cold-formed 
in conformity with the Chapter Note.]    
72.24 Other alloy steel in ingots or other 
primary forms; semi-finished products of other alloy steel. CTH   
7224.10 - Ingots and other primary forms As specified for heading   
7224.90 - Other    
72.25 Flat-rolled products of other alloy steel, 
of a width of 600 mm or more. As specified for split heading   
ex72.25(a) Not further worked than hot-rolled  CTH   
ex 72.25(b) Not further worked than cold-rolled  CTHS   
ex72.25(c) Clad  CTHS   
ex72.25(d) Other  [CTHS]   
 - Of silicon-electrical steel : As specified for split heading   
7225.11 --   Grain-oriented    
7225.19 --   Other    
7225.20 - Of high speed steel    
7225.30 - Other, not further worked than hot-
rolled, in coils    
7225.40 - Other, not further worked than hot-
rolled, not in coils    
7225.50 
 - Other, not further worked than cold-
rolled (cold-reduced)    
 - Other :    
7225.91 --   Electrolytically plated or coated with 
zinc    
7225.92 --   Otherwise plated or coated with zinc    
7225.99 --   Other    
72.26 Flat-rolled products of other alloy steel, 
of a width of less than 600 mm. As specified for split heading   
ex72.26(a) Not further worked than hot-rolled  CTH, except from  heading 72.25     G/RO/W/111
 Page 343HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex72.26(b) Not further worked than cold-rolled  CTHS, except from cold-rolled products of 
heading 72.25   
ex72.26(c) Clad  CTHS   
ex72.26(d) Other  CTHS   
     
 - Of silicon-electrical steel : As specified for split heading   
7226.11 --   Grain-oriented    
7226.19 --   Other    
7226.20 --   Of high speed steel    
 - Other    
7226.91 --   Not further worked than hot-rolled    
7226.92 --   Not further worked than cold-rolled 
(cold-reduced)    
7226.93 --   Electrolytically plated or coated with 
zinc    
7226.94 --   Otherwise plated or coated with zinc    
7226.99 --   Other    
72.27 Bars and rods, hot-rolled, in irregularly 
wound coils, of other alloy steel. CTH, except from heading 72.28   
7227.10 - Of high speed steel As specified for heading   
7227.20 - Of silico-manganese steel    
7227.90 - Other    
72.28 Other bars and rods of other alloy 
steel; angles, shapes and sections, of other alloy steel; hollow  drill bars and rods, of alloy or non-alloy steel. As specified for split heading   
ex72.28(a) Bars and rods, not further worked than 
hot-rolled  CTH, except from heading 72.27    
ex72.28(b) Angles, shapes and sections, not further 
worked than hot-rolled     
  CTH, except from heading 72.25 or 72.26, 
and except from heading 72.15 when this 
change results from cutting or bending.   
ex72.28(c) Bars and rods, angles, shapes and sections 
not further worked than cold-rolled       G/RO/W/111 
Page 344 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
  CTH, except from split heading ex72.25(b) 
or ex72.26(b)   
ex72.28(d) Bars and rods, angles, shapes and 
sections, clad  CTHS   
ex72.28(e) Other bars and rods  [CTHS]   
ex72.28(f) Other angles, shapes and sections  [CTHS]   
7228.10 - Bars and rods, of high speed steel As specified for split heading   
7228.20 - Bars and rods, of silico-manganese steel    
7228.30 - Other bars and rods, not further worked 
than hot-rolled, hot-drawn or extruded    
7228.40 - Other bars and rods, not further worked 
than forged    
7228.50 - Other bars and rods, not further worked 
than cold-formed or cold-finished    
7228.60 - Other bars and rods    
7228.70 - Angles, shapes and sections    
7228.80 - Hollow drill bars and rods    
72.29 Wire of other alloy steel. CTH, except from headings 72.27 through 
72.28;  or change from headings 72.27 through 72.28, provided the material has been cold-formed in conformity with the 
Chapter Note.   
7229.10 - Of high speed steel As specified for split heading   
7229.20 - Of silico-manganese steel    
7229.90 - Other    
   G/RO/W/111
 Page 345 
CHAPTER 73 
Primary Rules : 
Chapter Notes:  
 
1. [Assembling operations, other than simple assembling operations, within this Chapter are to be considered as substantial tra nsformation. ] 
2. [For heading 73.18, mere attachment without grinding to sh ape, heat treatment and surface treatment operation it not conside red to be a substantial 
transformation.] 
3. [For the purposes of those rules of origin which refer to a ch ange of classification (i.e. change of heading or subheading),  the following changes shall 
not confer origin:   (a)  changes which result from disassembly;  (b)  changes which result from packaging or repackaging; or 
 (c)  changes which result solely from appli cation of General Rule of Interpretation 2( a) with respect to collections of parts that are presented as 
 unassembled articles of another heading or subheading. ]  
 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 73 
 Articles of iron or steel  As specified for heading    
73.01  Sheet piling of iron or steel, whether or 
not drilled, punched or made from assembled elements; welded angles, shapes and sections, or iron or steel CTH   
7301.10 - Sheet piling As specified for heading   
7301.20 - Angles, shapes and sections    
73.02  Railway or tramway track construction 
material of iron or steel, the following : rails, check-rails and rack rails, switch blades, crossing frogs, point rods and 
other crossing pieces, sleepers (cross-
ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails.  CTH    G/RO/W/111 
Page 346 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
73.03  Tubes, pipes, and hollow profiles, of 
cast iron  CTH   
73.04  Tubes, pipes and hollow profiles, 
seamless, of iron (other than cast iron) or steel. As specified for subheading   
7304.10 - Live pipe of a kind used for oil or gas 
pipelines    
 - Casing, tubing and drill pipe, of a kind 
used in drilling for oil or gas     
7304.21 --   Drill pipe  CTH   
7304.29 --   Other  CTH    
 --   Other, of circular cross-section, of iron 
or non-alloy steel :     
7304.31 --   Cold-drawn or cold-rolled (cold-
reduced)  CTH;  or CTSH from hollow profiles of  
subhjeading 7304.39   
7304.39 -- Other CTH    
 - Other, of circular cross-section, of 
stainless steel :    
7304.41 -- Cold-drawn or cold-rolled (cold-
reduced) CTH, or CTSH from hollow profiles of 
subheading 7304.49   
7304.49 --   Other CTH    
ex7304.49(c) - Hollow profiles CTH   
ex7304.49(d) - Other CTH   
 - Other, of circular cross-section, of 
stainless steel :    
 - Other, of circular cross-section, of other 
alloy steel :    
7304.51 --   Cold-drawn or cold-rolled (cold-
reduced)  CTH, or CTSHS from split subheading 
ex7304.59(a)   
7304.59 --   Other  CTH    
ex7304.59(a) - Hallow profiles  CTH   
ex7304.59(b) - Other CTH   
7304.90 - Other  CTH      G/RO/W/111
 Page 347HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
73.05  Other tubes and pipes (for example, 
welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel. CTH    
 - Line pipe of a kind used for oil or gas 
pipelines  As specified for heading   
7305.11 --   Longitudinally submerged arc welded     
7305.12 --   Other, longitudinally welded     
7305.19 --   Other     
7305.20 - Casing of a kind used in drilling for oil 
or gas     
 - Other, welded :     
7305.31 -- Longitudinally welded    
7305.39 -- Other     
7305.90 - Other     
73.06  Other tubes, pipes and hollow profiles 
(for example, open seam or welded, riveted or similarly closed), of iron or steel. CTH   
7306.10 - Line pipe of a kind used for oil or gas 
pipelines  As specified for heading   
7306.20 - Casing and tubing of a kind used in 
drilling for oil or gas     
7306.30 - Other, welded, of circular cross-section, 
of iron or non-alloy steel     
7306.40 - Other, welded, of circular cross-section, 
of stainless steel     
7306.50 - Other, welded, of circular cross-section, 
of other alloy steel     
7306.60 - Other, welded, of non-circular cross-
section     
 
7306.90 - Other      G/RO/W/111 
Page 348 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
73.07  Tube or pipe fittings (for example, 
couplings, elbows, sleeves), of iron or steel. CTH   
 - Cast fittings: As specified for heading   
7307.11 --   Of non-malleable cast iron    
7307.19 --   Other    
 - Other. Of stainless steel:    
7307.21 --   Flanges    
7307.22 --   Threaded elbows, bends and sleeves    
7307.23 --   Butt welding fittings    
7307.29 --   Other    
 - Other    
7307.91 --   Flanges    
7307.92 --   Threaded elbows, bends and sleeves    
7307.93 --   Butt welding fittings    
7307.99 -- Other    
73.08 Structures (excluding prefabricated 
buildings of heading No. 94.06) and 
parts of structures (for example, 
bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and 
columns), of iron or steel; plates, rods, 
angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. As specified for split heading   
ex73.08(a)  Structures  CTHS   
ex73.08(b) Parts of structures  CTH   
ex73.08(c) Other  CTH, except from headings 72.08 through 
72.16, 73.01 or 73.04 through 73.06   
7308.10 - Bridges and bridge-sections  As specified for split heading   
7308.20 - Towers and lattice masts       G/RO/W/111
 Page 349HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7308.30 - Doors, windows and their frames and 
thresholds for doors     
7308.40 - Equipment for scaffolding, shuttering, 
propping or pitpropping    
7308.90  - Other     
73.09  Reservoirs, tanks, vats and similar 
containers for any material (other than 
compressed or liquefied gas), of iron or 
steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. CTH   
73.10  Tanks, casks, drums, cans, boxes and 
similar containers, for any material (other than compressed or liquefied 
gas), of iron or steel, of a capacity not 
exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. CTH   
7310.10 - Of a capacity of 50 l or more As specified for heading    
 - Of a capacity of less than 50 l    
7310.21 --   Cans which are to be closed by 
soldering or crimping     
7310.29 --   Other    
73.11  Containers for compressed or liquefied 
gas, of iron or steel. CTH   
73.12  Stranded wire, ropes, cables, plaited 
bands, slings and the like, of iron or steel, not electrically insulated. 
 CTH   
7312.10 - Stranded wire, ropes and cables As specified for heading   
7312.90 - Other     G/RO/W/111 
Page 350 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
73.13  Barbed wire of iron or steel; twisted 
hoop or  single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel.  CTH   
73.14  Cloth (including endless bands), grill, 
netting and fencing, of iron or steel wire; expanded metal of iron or steel.  CTH   
 - Woven cloth: As specified for heading   
7314.12 --   Endless bands for machinery, of 
stainless steel    
7314.13 --   Other endless bands for machinery    
7314.14 --   Other woven cloth, of stainless steel    
7314.19 --   Other    
7314.20 - Grill, netting and fencing, welded at the 
intersection, of wire with a maximum cross-section dimension of 3 mm or more and having a mesh size of 100 m
2 or more    
 Other grill, netting and fencing, welded at 
the intersection:    
7314.31 --   Plated or coated with zinc    
7314.39 --   Other    
 - Other cloth, grill, netting and fencing:    
7314.41 --   Plated    
7314.42 --   Coated with plastics    
7314.49 --   Other    
7314.50 - Expanded metal    
73.15 Chain and parts thereof, of iron or 
steel.  CTH   
 -  Articulated link chain and parts thereof:    
7315.11 --   Roller chain As specified for heading    
7315.12 --   Other chain    
7315.19 --   Parts    
7315.20 - Skid chain    
 - Other chain :    
7315.81 --   Stud-link      G/RO/W/111
 Page 351HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7315.82 --   Other, welded link    
7315.89 --   Other    
7315.90 - Other parts    
73.16  Anchors, grapnels and parts thereof, of 
iron or steel.  CTH   
73.17  Nails, tacks, drawing pins, corrugated 
nails, staples (other than those of heading No. 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding 
such articles with heads of copper.  CTH   
73.18 Screws, bolts, nuts, coach screws, screw 
hooks, rivets, cotters, cotter-pins, 
washers (including spring washers) and 
similar articles, of iron or steel.  CTH   
 - Threaded articles As specified for heading   
7318.11 --   Coach screws    
7318.12 --   Other wood screws    
7318.13 --   Screw hooks and screw rings    
7318.14 --   Self-tapping screws    
7318.15 --   Other screws and bolts, whether or not 
with their nuts or washers    
7318.16 --   Nuts    
7318.19 --   Other    
 - Non-threaded articles :    
7318.21 --   Spring washers and other lock washers    
7318.22 --   Other washers    
7318.23 
7318.24 
7318.29 --   Rivets 
--   Cotters and cotter-pins 
--   Other     G/RO/W/111 
Page 352 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
73.19  Sewing needles, knitting needles, 
bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not  
elsewhere specified or included. CTH   
7319.10 - Sewing, darning or embroidery needles As specified for heading   
7319.20 - Safety pins    
7319.30 - Other pins    
7319.90 - Other    
73.20  Springs and leaves for springs, of iron 
or steel. CTH   
7320.10 - Leaf-springs and leaves therefor As specified for heading   
7320.20 - Helical springs    
7320.90 - Other    
73.21  Stoves, ranges, grates, cookers 
(including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances and parts thereof, of iron or 
steel. CTH   
 - Cooking appliances and plate warmers: As specified for heading   
7321.11 --   For gas fuel or for both gas and other 
fuels    
7321.12 --   For liquid fuel    
7321.13 --   For solid fuel    
 - Other appliances    
7321.81 --   For gas fuel or for both gas and other 
fuels    
7321.82 --   For liquid fuel    
7321.83 --   For solid fuel    
7321.90 - Parts      G/RO/W/111
 Page 353HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
73.22  Radiators for central heating, not 
electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or 
conditioned air), not electrically heated, 
incorporating a motor-driven fan or blower, and parts thereof, of iron or steel. CTH   
 Radiators and parts thereof: As specified for heading   
7322.11 --   Of cast iron    
7322.19 --   Other    
7322.90 - Other    
73.23  Table, kitchen or other household 
articles and parts thereof, of iron or 
steel; iron or steel wool; pot scourers 
and scouring or polishing pads, gloves and the like, of iron or steel. CTH   
7323.10 Iron or steel wool; pot scourers and 
scouring or polishing pads, gloves and the like As specified for heading   
 - Other:    
7323.91 --   Of cast iron, not enamelled    
7323.92 --   Of cast iron, enamelled    
7323.93 --   Of stainless steel    
7323.94 --   Of iron (other than cast iron) or steel, 
enamelled    
7323.99 --   Other    
73.24  Sanitary ware and parts thereof, of iron 
or steel. CTH   
7324.10 - Sinks and washbasins, of stainless steel As specified for heading    
 - Baths    
7324.21 --   Of cast iron, whether or not enamelled    
7324.29 --   Other    
7324.90 - Other, including parts     G/RO/W/111 
Page 354 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
73.25  Other cast articles of iron or steel.  CTH   
7325.10 - Of non-malleable cast iron As specified for heading   
 - Other:    
7325.91 --   Grinding balls and similar articles for 
mills    
7325.99 --   Other    
73.26 Other articles of iron or steel CTH   
 - Forged or stamped, but not further 
worked: As specified for heading   
7326.11 -- Grinding balls and similar articles for 
mills    
7326.19 --   Other    
7326.20 - Articles of iron or steel wire    
7326.90 - Other    
   G/RO/W/111
 Page 355CHAPTER 74 
Primary Rules : 
Chapter Notes:  
 
1. For the purposes of this Chapter, assembly operations, other than  simple assembly operations, of goods of this Chapter are t o be considered as 
substantial transformation.  2. A change of classification solely by virtue of coiling of bars or rods to wire or uncoiling wire  to bars or rods is not cons idered to be substantial 
transformation. 
 3. For the purposes of those rules of origin which refer to a ch ange of classification (i.e. change of heading or subheading), the following changes shall 
not confer origin:  (a) changes which result from disassembly; 
 (b)  changes which result from packaging or repackaging; or 
 (c)  changes which result solely from appli cation of General Rule of Interpretation 2( a) with respect to collections of parts that are presented as 
unassembled articles of another heading or subheading. 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 74 Copper and articles thereof     
74.01  Copper mattes; cement copper 
(precipitated copper).  CTH   
7401.10 - Copper mattes As specified for heading   
7401.20 - Cement copper (precipitated copper)    
74.02  
 Unrefined copper; copper anodes for 
electrolytic refining.  CTH   
74.03 Refined copper and copper alloys, 
unwrought. As specified for subheadings    
  - Refined copper :    
7403.11 --   Cathodes and sections of cathodes CTH    
7403.12 --   Wire-bars CTH   
7403.13 --   Billets CTH   
7403.19 --   Other CTH   
 - Copper alloys :    
7403.21 --   Copper-zinc base alloys (brass) CTSH   
7403.22 --   Copper-tin base alloys (bronze) CTSH    G/RO/W/111 
Page 356 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7403.23 --   Copper-nickel base alloys (cupro-
nickel) or copper-nickel-zinc base alloys (nickel silver) CTSH   
7403.29 -- Other copper alloys (other than 
master alloys of heading No. 74.05) CTSH   
74.04  Copper waste and scrap.  The origin of the goods shall be the country 
in which copper waste and scrap of this 
heading are derived from manufacturing or 
processing operations or from consumption    
74.05  Master alloys of copper.  CTH   
74.06  Copper powders and flakes.  As specified for subheading    
7406.10 - Powders of non-lamellar stru cture CTSH, except from split subheading 
ex7406.20(a)    
7406.20 - Powders of lamellar structure; flakes As specified for split subheadings   
ex7406.20(a) - Powders of lamellar structure   CTSHS   
   
ex7406.20(b)  - Flakes  CTH   
74.07  Copper bars, rods and profiles.  CTH   
7407.10 - Of refined copper As specified for heading    
 - Of copper alloys:    
7407.21 --   Of copper-zinc base alloys (brass)    
7407.22 --   Of copper-nickel base alloys (cupro-
nickel) or copper-nickel-zinc base alloys (nickel silver) 
    
7407.29 --   Other    
74.08  Copper wire.  [CTH provided that the cross-sectional area 
of the rod is reduced by at least 25%.]    
 Of refined copper: As specified for heading   
7408.11 --   Of which the maximum cross-
sectional dimension exceeds 6 mm    
7408.19 --   Other    
 - Of copper alloys:    
7408.21 --   Of copper-zinc base alloys (brass)      G/RO/W/111
 Page 357HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7408.22 --   Of copper-nickel base alloys (cupro-
nickel) or copper-nickel-zinc base alloys (nickel silver)    
7408.29 --   Other    
74.09  Copper plates, sheets and strip, of a 
thickness exceeding 0.15 mm.  As specified for split heading    
ex 74.09 (a) Cold-rolled   CTHS   
ex 74.09 (b)  Other  CTH   
 - Of refined copper As specified for split heading    
7409.11 --   In coils    
7409.19 --   Other    
 - Of copper-zinc base alloys (brass)    
7409.21 --   In coils    
7409.29 --   Other    
 - Of copper-tin base alloys (bronze)    
7409.31 --   In coils    
7409.39 --   Other    
7409.40 - Of copper-nickel base alloys (cupro-
nickel) or copper-nickel-zinc base alloys (nickel silver)    
7409.90 - Of other copper alloys    
74.10  Copper foil (whether or not printed or 
backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm.  CTH   
 - Not backed: As specified for heading    
7410.11 --   Of refined copper    
7410.12 --   Of copper alloys    
 - Backed:    
7410.21 --   Of refined copper    
7410.22 --   Of copper alloys    
74.11  Copper tubes and pipes.  CTH   
7411.10 - Of refined copper As specified for heading    
 - Of copper alloys:     G/RO/W/111 
Page 358 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7411.21 --   Of copper-zinc base alloys (brass)    
7411.22 --   Of copper-nickel base alloys (cupro-
nickel) or copper-nickel-zinc base alloys 
(nickel silver)    
7411.29 --   Other    
74.12  Copper tube or pipe fittings (for 
example, couplings, elbows, sleeves).  CTH   
7412.10 - Of refined copper As specified for heading    
7412.20  - Of copper alloys    
74.13  Stranded wire, cables, plaited bands 
and the like, of copper, not electrically insulated.  CTH   
74.14  Cloth (including endless bands), grill 
and netting, of copper wire; expanded metal of copper.  CTH   
7414.20 - Cloth As specified for heading    
7414.90 - Other    
74.15  Nails, tacks, drawing pins, staples 
(other than those of heading No. 83.05) and similar articles, of copper or of iron or steel with heads of copper; 
screws, bolts, nuts, screw hooks, rivets, 
cotters, cotter-pins, washers (including spring washers) and similar articles, of copper.  CTH   
7415.10 - Nails and tacks, drawing pins, staples 
and similar articles As specified for heading    
 - Other articles, not threaded:    
7415.21 --   Washers (including spring washers)    
7415.29 --   Other    
 - Other threaded articles:    
7415.31 --   Screws for wood    
7415.32 --   Other screws; bolts and nuts    
7415.39 --   Other     
74.16  Copper springs.  CTH     G/RO/W/111
 Page 359HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
74.17  Cooking or heating apparatus of a kind 
used for domestic purposes, non-electric, and parts thereof, of copper.  CTH 
   
74.18  Table, kitchen or other household 
articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; 
sanitary ware and parts thereof, of 
copper.  CTH   
 - Table, kitchen or other household 
articles and parts thereof; pot scourers and 
scouring or polishing pads, gloves and the like: As specified for heading   
7418.11 --   Pot scourers and scouring or polishing 
pads, gloves and the like    
7418.19 --   Other    
7418.20 - Sanitary ware and parts thereof    
74.19  Other articles of copper . As specified for subheading    
7419.10 - Chain and parts thereof CTH,    
 - Other :    
7419.91 --   Cast, moulded, stamped or forged, but 
not further worked CTH   
7419.99 --   Other CTSH   
  G/RO/W/111 
Page 360 CHAPTER 75 
Primary Rules : 
Chapter Notes:  
 
1. For the purposes of this Chapter, assembly operations, other th an simple assembly operations, of goods of this Chapter are t o be considered as 
substantial transformation. 
 2. A change of classification solely by virtue of coiling of bars or rods to wire or uncoiling wire to bars or rods is not cons idered to be substantial 
transformation. 
 3. For the purposes of those rules of origin which refer to a ch ange of classification (i.e. change of heading or subheading), the following changes shall 
not confer origin: 
 
 (a)  changes which result from disassembly; 
 (b)  changes which result from p ackaging or repackaging;  or 
 (c) changes which result solely from applica tion of General Rule of Interpretation 2(a)  with respect to collections of parts t hat are presented as 
unassembled articles of another heading or subheading. 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 75 Nickel and articles thereof.     
75.01  Nickel mattes, nickel oxide sinters and 
other intermediate products of nickel metallurgy.  CTH or change within this heading to mattes 
or sinters containing 90 % or more of nickel from mattes or sinters containing not  more than 75 % of nickel   
7501.10 - Nickel mattes As specified for heading   
7501.20 - Nickel oxide sinters and other 
intermediate products of nickel metallurgy    
75.02  Unwrought nickel.  As specified for subheadings    
7502.10 - Nickel, not alloyed CTH   
7502.20 - Nickel alloys CTSH   
75.03  
 Nickel waste and scrap.  The origin of the goods shall be the country 
in which nickel waste and scrap of this heading are derived from manufacturing or processing operations or from consumption     G/RO/W/111
 Page 361HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
75.04  Nickel powders and flakes.  As specified for subheading    
ex 75.04 (a) - Powders  CTHS    
ex 75.04 (b)  - Flakes  CTH    
75.05  Nickel bars, rods, profiles and wire.  As specified for subheading    
 - Bars, rods and profiles    
7505.11  --   Of nickel, not alloyed 
 CTSH   
7505.12 --   Of nickel alloys CTSH   
 - Wire    
7505.21 
 --   Of nickel, not alloyed 
 [CTSH provided that the cross-sectional area 
of the rod is reduced by at leas 25%]   
7505.22 -- Of nickel alloys [CTSH provided that the cross-sectional area 
of the rod is reduced by at leas 25%]    
75.06  Nickel plates, sheets, strip and foil.  As specified for split heading    
ex75.06(a) Nickel foil of a thickness less than 0.15 
mm  CTHS   
ex75.06(b) Other  CTH   
7506.10 - Of nickel, not alloyed As specified for split heading    
7506.20  - Of nickel alloys    
75.07  Nickel tubes, pipes and tube or pipe 
fittings (for example, couplings, elbows, sleeves).  CTSH   
 - Tubes and pipes : As specified for heading   
7507.11 --   Of nickel, not alloyed    
7507.12 --   Of nickel alloys    
7507.20 - Tube or pipe fittings    
75.08  Other articles of nickel.  As specified for split heading    
ex75.08(a) Cloth, grill and netting, of nickel wire  [CTH]    
ex75.08(b) 
 Anodes for galvanization   
 CTH, except from the change by tapping or 
piercing or the addition of hooks   
ex75.08(c) Other  [CTHS]    
7508.10 - Cloth, grill and netting, of nickel wire As specified for split heading   
7508.90 - Other     G/RO/W/111 
Page 362 CHAPTER 76 
Primary Rules : 
Chapter Notes:  
 
1. For the purposes of this Chapter, assembly operations, other th an simple assembly operations, of goods of this Chapter are t o be considered as 
substantial transformation. 
 2. A change of classification solely by virtue of coiling of bars or rods to wire or uncoiling wire to bars or rods is not cons idered to be substantial 
transformation. 
 3. For the purposes of those rules of origin which refer to a ch ange of classification (i.e. change of heading or subheading), the following changes shall 
not confer origin: 
 
 (a) changes which result from disassembly; 
 (b) changes which result from p ackaging or repackaging;  or 
 (c) changes which result solely from applica tion of General Rule of Interpretation 2(a)  with respect to collections of parts t hat are presented as 
unassembled articles of another heading or subheading. 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 76  Aluminium and articles thereof.     
76.01  Unwrought aluminium.  As specified for subheadings.    
7601.10 - Aluminium, not alloyed As specified for split subheadings    
ex7601.10(a) - Of a purity of 99.9 % or more  (EC) [CTSHS]    
ex7601.10(b) - Other  CTH    
7601.20 - Aluminium alloys CTSH   
76.02  Aluminium waste and scrap.  The origin of the goods shall be the country 
in which aluminium waste and scrap of this 
heading are derived from manufacturing or 
processing operations or from consumption   
76.03  Aluminium powders and flakes.  As specified for subheading    
7603.10  - Powders of non-lamellar struct ure CTSH, except from split heading 
ex7603.20(a)    
7603.20 - Powders of lamellar structure; flakes As specified for split subheading    
ex7603.20(a) - Powders of lamellar structure  CTSHS    
ex7603.20(b) - Flakes  CTH   
76.04  Aluminium bars, rods and profiles.  CTH     G/RO/W/111
 Page 363HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7604.10 - Of aluminium, not alloyed As specified for heading    
 - Of aluminium alloys:    
7604.21 -- Hallow profiles    
7604.29 -- Other    
76.05  Aluminium wire.  [CTH  provided that the cross-sectional area 
of the rod is reduced by at leas 25%]   
 - Of aluminium, not alloyed: As specified for heading    
7605.11 --   Of which the maximum cross-
sectional dimension exceeds 7 mm    
7605.19 --   Other    
 - Of aluminium alloys:    
7605.21 --   Of which the maximum cross-
sectional dimension exceeds 7 mm    
7605.29 --   Other    
76.06  Aluminium plates, sheets and strip, of a 
thickness exceeding 0.2 mm.  CTH   
 - Rectangular (including square): As specified for heading   
7606.11 --   Of aluminium, not alloyed    
7606.12 --   Of aluminium alloys    
 - Other:    
7606.91 --   Of aluminium, not alloyed    
7606.92 --   Of aluminium alloys    
76.07 Aluminium foil (whether or not printed 
or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not 
exceeding 0.2 mm. As specified for subheadings    
 -  Not backed:    
7607.11 --   Rolled but not further worked [CTSH; except from 76.06 or a change to 
foil of heading 76.07 from heading 76.06, if there has been a reduction in the thickness of the source product by at least 25 %]   
7607.19 --   Other CTH   
7607.20 - Backed CTH    G/RO/W/111 
Page 364 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
76.08  Aluminium tubes and pipes.  [CTH  provided that the cross-sectional area 
of the rod is reduced by at leas 25%]   
7608.10 - Of aluminium, not alloyed As specified for heading    
7608.20 - Of aluminium alloys    
76.09  
 Aluminium tube or pipe fittings (for 
example, couplings, elbows, sleeves).  CTH   
76.10  Aluminium structures (excluding 
prefabricated buildings of heading 
94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, 
balustrades, pillars and columns); 
aluminium plates, rods, profiles, tubes and the like, prepared for use in structures.  As specified for split heading    
ex76.10(a) Structures  CTHS   
ex76.10(b) Parts of structures  CTH    
ex76.10(c) Other  CTH, except from heading 76.04 through 
76.06, 76.08 or 76.09   
7610.10 - Doors, windows and their frames and 
thresholds for doors As specified for split heading    
7610.90 - Other    
76.11  
 Aluminium reservoirs, tanks, vats and 
similar containers, for any material 
(other than compressed or liquefied 
gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.  CTH     G/RO/W/111
 Page 365HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
76.12  Aluminium casks, drums, cans, boxes 
and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not 
exceeding 300 l, whether or not lined or 
heat-insulated, but not fitted with mechanical or thermal equipment.  CTH   
7612.10 - Collapsible tubular containers As specified for heading    
7612.90 - Other    
76.13  
 Aluminium containers for compressed 
or liquefied gas.  CTH   
76.14  Stranded wire, cables, plaited bands 
and the like, of aluminium, not 
electrically insulated.  CTH   
7614.10 - With steel core As specified for heading    
7614.90 - Other    
76.15  Table, kitchen or other household 
articles and parts thereof, of 
aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium.  CTH   
 - Table, kitchen or other household 
articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the 
like : As specified for heading    
7615.11 --Pot scourers and scouring or polishing 
pads, gloves and the like    
7615.19 --   Other    
7615.20 - Sanitary ware and parts thereof    
76.16  Other articles of aluminium . As specified for subheadings     G/RO/W/111 
Page 366 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
7616.10 - Nails, tacks, staples (other than those of 
heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles CTH 
   
 - Other    
7616.91 --   Cloth, grill, netting and fencing, of 
aluminium wire [CTH]   
7616.99 --   Other [CTSH]    
   G/RO/W/111
 Page 367CHAPTER 78 
Primary Rules : 
Chapter Notes:  
 
1. For the purposes of this Chapter, assembly operations, other th an simple assembly operations, of goods of this Chapter are t o be considered as 
substantial transformation. 
 2. A change of classification solely by virtue of coiling of bars or rods to wire or uncoiling wire to bars or rods is not cons idered to be substantial 
transformation. 
 3. For the purposes of those rules of origin which refer to a ch ange of classification (i.e. change of heading or subheading), the following changes shall 
not confer origin: 
 
 (a)  changes which result from disassembly; 
 (b)  changes which result from packaging or repackaging; or 
(c) changes which result solely from applica tion of General Rule of Interpretation 2(a)  with respect to collections of parts th at are presented as 
unassembled articles of another heading or subheading. 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 78  Lead and articles thereof     
78.01  Unwrought lead.  As specified for subheadings    
7801.10 - Refined lead CTSH   
 - Other :    
7801.91 --   Containing by weight antimony as the 
principal other element CTH   
7801.99 --   Other As specified for split subheading    
ex7801.99(a) Alloys   CTSH   
ex7801.99(b)  Other  CTH   
78.02 Lead waste and scrap  The origin of the goods shall be the country 
in which lead waste and scrap of this 
heading are derived from manufacturing or 
processing operations or from consumption   
78.03 Lead bars, rods, profiles and wire.  As specified for split heading   
ex78.03(a) -   Bars, rods and profiles  CTH   
ex78.03(b) - Wire  [CTHS provided that the cross.-setional ara 
of input material is reduced by at least 25%.]    G/RO/W/111 
Page 368 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
78.04 Lead plates, sheets, strip and foil; lead 
powders and flakes.   As specified for split heading    
ex78.04(a) Lead foil   CTHS   
ex78.04(b) Powders   CTHS   
ex78.04(c) Flakes   CTHS, except from split heading ex 
78.04(b)   
ex 78.04 (d) Other  CTHS   
 - Plates, sheets, strip and foil: As specified for split heading    
7804.11 --   Sheets, strip and foil of a thickness 
(excluding any backing) not exceeding 0.2 mm    
7804.19 --   Other    
7804.20 - Powders and flakes    
78.05  Lead tubes, pipes and tube or pipe 
fittings (for example, couplings, elbows, sleeves).  CTHS   
ex78.05(a) - Tubes and pipes As specified for heading   
ex78.05(b) - Other    
78.06  Other articles of lead.  CTH   
   G/RO/W/111
 Page 369CHAPTER 79 
Primary Rules : 
Chapter Notes:  
 
1. For the purposes of this Chapter, assembly operations, other th an simple assembly operations, of goods of this Chapter are t o be considered as 
substantial transformation. 
 2. A change of classification solely by virtue of coiling of bars or rods to wire or uncoiling wire to bars or rods is not cons idered to be substantial 
transformation. 
 3. For the purposes of those rules of origin which refer to a ch ange of classification (i.e. change of heading or subheading), the following changes shall 
not confer origin: 
 
 (a)  changes which result from disassembly; 
 (b)  changes which result from packaging or repackaging; or 
(c)  changes which result solely from applica tion of General Rule of Interpretation 2(a)  with respect to collections of parts t hat are presented as 
unassembled articles of another heading or subheading. 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 79  Zinc and articles thereof.     
79.01  Unwrought zinc.  As specified for split heading    
ex 79.01 (a) Alloys  CTHS    
ex 79.01 (b)  Other  CTH    
 - Zinc, not alloyed: As specified for split heading   
7901.11 --   Containing by weight 99.99% or more 
of zinc    
7901.12 --   Containing by weight less than 
99.99% of zinc     
7901.20 - Zinc alloys     
79.02  Zinc waste and scrap.  The origin of the goods shall be the country 
in which zink waste and scrap of this heading are derived from manufacturing or processing operations or from consumption   
79.03  Zinc dust, powders and flakes.  As specified for heading   
7903.10 - Zinc dust CTH   
7903.90 - Other As specified for split subheadings     G/RO/W/111 
Page 370 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex7903.90(a) Powders  CTSHS    
ex7903.90(b) Other  CTH   
79.04  Zinc bars, rods, profiles and wire.  As specified for split heading    
ex79.04(a) - Bars, rods and profiles  CTH   
ex79.04(b) - Wire  [CTHS provided the cross-sectional area of 
input material is reduced by at lest 25%.]   
79.05  Zinc plates, sheets, strip and foil. ∗ CTH   
79.06  
 Zinc tubes, pipes and tube or pipe 
fittings (for example, couplings, elbows, 
sleeves).  CTHS    
ex79.06(a) - Tubes and pips As specified for heading   
ex79.06(b) - Other    
79.07  Other articles of zinc.  As specified for split heading    
ex79.07(a) - Electroplating anodes  [CTH, except from the change by tapping or 
piercing or the addition of hooks]   
ex79.07(b) - Other  CTH   
 
 
                                                      
∗ During review of overall coherence, specific consider ation will be given to this item (G/RO/W/22/Rev.4)   G/RO/W/111
 Page 371CHAPTER 80 
Primary Rules : 
Chapter Notes:  
 
1. For the purposes of this Chapter, assembly operations, other th an simple assembly operations, of goods of this Chapter are t o be considered as 
substantial transformation. 
 2. A change of classification solely by virtue of coiling of bars or rods to wire or uncoiling wire to bars or rods is not cons idered to be substantial 
transformation. 
 3. For the purposes of those rules of origin which refer to a ch ange of classification (i.e. change of heading or subheading), the following changes shall 
not confer origin: 
 (a)  changes which result from disassembly; 
 (b)  changes which result from packaging or repackaging; or 
(c)  changes which result solely from applica tion of General Rule of Interpretation 2(a)  with respect to collections of parts t hat are presented as 
unassembled articles of another heading or subheading 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 80  Tin and articles thereof     
80.01  Unwrought tin  As specified for subheading    
8001.10 - Tin, not alloyed CTH or manufacture of refined tin of this 
subheading from unrefined tin of the same 
subheading.   
8001.20 - Tin alloys CTSH   
80.02  Tin waste and scrap  The origin of the goods shall be the country 
in which tin waste and scrap of this heading are derived from manufacturing or processing operations or from consumption.   
80.03  Tin bars, rods, profiles and wire As specified for split heading    
ex80.03(a) Bars, rods, profiles  CTH    
ex80.03(b) Wire  [CTHS, provided that the cross-sectional 
area of the rod is reduced by at least 25%.]   
80.04  Tin plates, sheets and strip, of a 
thickness exceeding 0.2 mm  CTH    G/RO/W/111 
Page 372 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
80.05 Tin foil (whether or not printed or 
backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; tin powders and 
flakes.  CTHS   
ex80.05(a) Foil  As specified for heading    
ex80.05(b) Powders and flakes      
80.06  Tin tubes, pipes and tube or pipe 
fittings (for example, couplings, elbows, 
sleeves)  CTHS   
ex80.06(a) - Tubes and pipes As specified for heading    
ex80.06(b) - Other    
80.07  Other articles of tin  As specified for split heading    
ex80.07(a) -   Electroplating anodes  CTH, except from the change by tapping or 
piercing or the addition of hooks   
ex80.07(b) -   Other  CTH